content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001623395</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001414953</issuerCik>
        <issuerName>EQUATOR Beverage Co</issuerName>
        <secFileNumber>000-55269</secFileNumber>
        <issuerAddress>
          <com:street1>185 HUDSON STREET</com:street1>
          <com:street2>FLOOR 25</com:street2>
          <com:city>JERSEY CITY</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07302</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>(929) 264-7944</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Spinner Peter</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>245 Summer Street</com:street1>
            <com:city>Boston</com:city>
            <com:stateOrCountry>MA</com:stateOrCountry>
            <com:zipCode>02110</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>166410</noOfUnitsSold>
        <aggregateMarketValue>115654.95</aggregateMarketValue>
        <noOfUnitsOutstanding>16641096</noOfUnitsOutstanding>
        <approxSaleDate>12/15/2023</approxSaleDate>
        <securitiesExchangeName>OTC</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/20/2014</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>22500</amountOfSecuritiesAcquired>
        <paymentDate>03/20/2014</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>08/12/2014</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>143910</amountOfSecuritiesAcquired>
        <paymentDate>08/12/2014</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>12/15/2023</noticeDate>
        <signature>/s/ Cristina Garcia, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Spinner Peter</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3396}]
text: 144
  0001623395
  XXXXXXXX
  LIVE
  0001414953
  EQUATOR Beverage Co
  000-55269
  185 HUDSON STREET
  FLOOR 25
  JERSEY CITY
  NJ
  07302
  (929) 264-7944
  Spinner Peter
  10% Stockholder
  Common
  Fidelity Brokerage Services LLC
  245 Summer Street
  Boston
  MA
  02110
  166410
  115654.95
  16641096
  12/15/2023
  OTC
  Common
  03/20/2014
  Stock Award
  Issuer
  N
  22500
  03/20/2014
  Compensation
  Common
  08/12/2014
  Stock Award
  Issuer
  N
  143910
  08/12/2014
  Compensation
  Y
  12/15/2023
  /s/ Cristina Garcia, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Spinner Peter