December 9, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

Ladies and gentlemen:

On December 8, 2021, Fresh Grapes, LLC was converted from a Texas limited liability company to a Nevada corporation under the name Fresh Vine Wine, Inc. Pursuant to Rule 461 under the Securities Act of 1933, as amended, Fresh Vine Wine, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-261037) (the “Registration Statement”) to become effective at 4:30p.m. Eastern Time on Monday, December 13, 2021, or as soon thereafter as is practicable.

If you have questions or comments regarding this request, please contact Alan M. Gilbert of Maslon LLP, counsel to the Company, at (612) 672-8381. Once the Registration Statement has been declared effective, please confirm that event with Mr. Gilbert orally or by email alan.gilbert@maslon.com. The Company authorizes Mr. Gilbert to orally modify or withdraw this request for acceleration.

Very truly yours,

Fresh Vine Wine, Inc.