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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on August 23, 2023</B><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&#8239;Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES ACT OF&nbsp;1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>LQR HOUSE INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of registrant as specified in its
  charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Nevada</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%; layout-grid-mode: line; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>N/A</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(State or Other Jurisdiction of <BR>
  Incorporation or Organization)</B></FONT></TD>
      <TD STYLE="layout-grid-mode: line; text-align: center">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(I.R.S. Employer<BR>
  Identification No.)</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><B>6800 Indian Creek Dr. Suite
  1E</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Miami Beach, FL 33141</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(786) 389-9771</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Address of Principal Executive Offices)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>LQR House Inc. 2021 Stock Option and Incentive
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Amendment No. 1 to LQR
  House Inc. Stock Option and Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Full title of the plan)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Cogency Global Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>122 East 42nd Street, 18th Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10168</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone 1-800-221-0102</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Name, address and telephone number, including
  area code, of agent for service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copies to:</I><BR>
  <BR>
  </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Daniel D. Nauth<BR>
  Nauth LPC<BR>
  217 Queen Street W., Suite 401<BR>
  Toronto, Ontario Canada M5V 0R2</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions
  of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging
  growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 33%">Large accelerated filer &#9744;</TD>
    <TD STYLE="width: 34%">&nbsp;</TD>
    <TD STYLE="width: 33%">Accelerated filer &#9744;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD COLSPAN="2">Non-accelerated filer &#9744;</TD>
    <TD>Smaller reporting company &#9746;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Emerging growth company &#9746;</TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</B></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The information specified in Item 1 and Item 2
  of Part I of Form S-8 is omitted from this Registration Statement on Form S-8 in accordance with the provisions of Rule 428 under the
  Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), and the introductory note to Part I of Form S-8. The documents
  containing the information specified in Part I of Form S-8 will be delivered to the participants in LQR House Inc.&rsquo;s 2021 Stock
  Option and Incentive Plan, as amended (the &ldquo;Amended Plan&rdquo;) covered by this Registration Statement as specified by Rule 428(b)(1)
  under the Securities Act. Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following documents have been filed by us
  with the Securities and Exchange Commission, or the Commission, and are incorporated herein by reference:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Prospectus, dated <A HREF="http://www.sec.gov/Archives/edgar/data/1843165/000121390023065387/f424b40823_lqrhouseinc.htm">August 10, 2023</A>,
  filed with the Commission pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1843165/000121390023063220/fs12023a4_lqrhouse.htm">Form S-1</A>, as amended
  (File No. 333-272660), which contains the Registrant&rsquo;s audited financial statements for the latest fiscal year for which such statements
  have been filed; and</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">the description of the Registrant&rsquo;s common stock, $0.0001
  par value per share, contained in the Company&rsquo;s Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1843165/000121390023065054/ea182783-8a12b_lqrhouse.htm">Form 8-A</A>, filed with the Securities and Exchange Commission
  on August 9, 2023, pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), including
  any amendment or report filed for the purpose of updating such description.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents filed by the Registrant pursuant
  to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the filing
  of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters
  all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof
  from the date of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed
  in accordance with the rules of the Commission shall not be deemed incorporated by reference into this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any statement contained in a document incorporated
  or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
  to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference
  herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>Item 4.</B> <B>Description of Securities.</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>Item 5.</B> <B>Interests of Named Experts and Counsel.</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 6.</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Indemnification of Directors and Officers.</B></FONT>&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Nevada Law</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are incorporated in Nevada. Section
  78.7502(1) of the Nevada Revised Statutes, or NRS, provides that a corporation may indemnify, pursuant to that statutory provision,
  any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or
  proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the corporation) by
  reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
  request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or
  other enterprise, against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and
  reasonably incurred by him or her in connection with such action, suit or proceeding if he or she is not liable pursuant to NRS
  78.138 or if he or she acted in good faith and in a manner that he or she reasonably believed to be in or not opposed to the
  best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or
  her conduct was unlawful. NRS 78.138(7) provides that, subject to limited statutory exceptions and unless the articles of
  incorporation or an amendment thereto (in each case filed on or after October 1, 2003) provide for greater individual liability, a
  director or officer is not individually liable to the corporation or its stockholders or creditors for any damages as a result of
  any act or failure to act in his or her capacity as a director or officer unless the presumption established by NRS 78.138(3) has
  been rebutted and it is proven that (i) his or her act or failure to act constituted a breach of his or her fiduciary duties as a
  director or officer, and (ii) such breach involved intentional misconduct, fraud or a knowing violation of the law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NRS 78.7502(2) permits a corporation to
  indemnify, pursuant to that statutory provision, any person who was or is a party or is threatened to be made a party to any
  threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason
  of the fact that such person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
  request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or
  other enterprise against expenses, including amounts paid in settlement and attorneys&rsquo; fees actually and reasonably incurred
  by him or her in connection with the defense or settlement of such action or suit if he or she is not liable pursuant to NRS 78.138
  or if he or she acted in good faith and in a manner that he or she reasonably believed to be in or not opposed to the best interests
  of the corporation, except that no indemnification pursuant to NRS 78.7502 may be made in respect of any claim, issue or matter as
  to which such person shall have been adjudged by a court of competent jurisdiction, after any appeals taken therefrom, to be liable
  to the corporation or for amounts paid in settlement to the corporation, unless and only to the extent that the court in which such
  action or suit was brought or other court of competent jurisdiction determines upon application that in view of all the
  circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses as the court deems proper.
  NRS 78.751(1) provides that a corporation shall indemnify any person who is a director, officer, employee or agent of the
  corporation, against expenses actually and reasonably incurred by the person in connection with defending an action (including,
  without limitation, attorney&rsquo;s fees), to the extent that the person is successful on the merits or otherwise in defense of any
  threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, including,
  without limitation, an action by or in the right of the corporation, by reason of the fact that the person is or was a director,
  officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer,
  employee or agent of another corporation, partnership, joint venture, trust or other enterprise, or any claim, issue or matter in
  such action.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NRS 78.751(2) provides that unless restricted by the corporation&rsquo;s articles of incorporation, bylaws or agreement, the corporation
  may pay the expenses of officers and directors incurred in defending an action as incurred and in advance of final disposition of the
  action upon receipt of an undertaking from such officer or director to repay the amount advanced if it is ultimately determined by a court
  of competent jurisdiction that the director or officer is not entitled to be indemnified by the corporation. The corporation&rsquo;s articles
  of incorporation or bylaws or an agreement made by the corporation may require the corporation to advance expenses upon receipt of such
  undertaking.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NRS 78.751(3) provides that the indemnification
  pursuant to NRS 78.7502 does not exclude any other rights to which a person seeking indemnification may be entitled, except that indemnification
  may not be made to or on behalf of any director or officer finally adjudged by a court of competent jurisdiction, after exhaustion of
  any appeals taken therefrom, to be liable for intentional misconduct, fraud or a knowing violation of the law and such intentional misconduct,
  fraud or a knowing violation of the law was material to the cause of action and that the indemnification shall continue as to directors,
  officers, employees or agents who have ceased to hold such positions, and to their heirs, executors and administrators. NRS 78.752 permits
  a corporation to purchase and maintain insurance on behalf of a director, officer, employee or agent of the corporation against any liability
  asserted against him or her or incurred by him or her in any such capacity or arising out of his or her status as such whether or not
  the corporation would have the power to indemnify him or her against such liabilities.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Bylaws</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our bylaws include express provisions providing
  for the indemnification of our directors and executive officers to the fullest extent permitted under the NRS or any other applicable
  law, provided, however, that the Corporation may modify the extent of such indemnification by individual contracts with its directors
  and executive officers; and, provided, further, that the Corporation shall not be required to indemnify any director or executive officer
  in connection with any proceeding (or part thereof) initiated by such person unless (a) such indemnification is expressly required to
  be made by law, (b) the proceeding was authorized by the Board of Directors of the Corporation, (c) such indemnification is provided by
  the Corporation, in its sole discretion, pursuant to the powers vested in the Corporation under the NRS or any other applicable law or
  (d) such indemnification is required to be made under Section 6.4 of our bylaws, attached herewith as Exhibit 3.5.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Without the necessity of entering into an express
  contract, all rights to indemnification and advances to directors and executive officers under our bylaws shall be deemed to be contractual
  rights and be effective to the same extent and as if provided for in a contract between the Corporation and the director or executive
  officer. Any right to indemnification or advances granted by our bylaws to a director or executive officer shall be enforceable by or
  on behalf of the person holding such right in any court of competent jurisdiction if (a) the claim for indemnification or advances is
  denied, in whole or in part, or (b) no disposition of such claim is made within ninety (90) days of request therefor. The claimant in
  such enforcement action, if successful in whole or in part, shall be entitled to be paid also the expense of prosecuting the claim. In
  connection with any claim for indemnification, the Corporation shall be entitled to raise as a defense to any such action that the claimant
  has not met the standards of conduct that make it permissible under the NRS or any other applicable law for the Corporation to indemnify
  the claimant for the amount claimed. In connection with any claim by an executive officer of the Corporation (except in any action, suit
  or proceeding, whether civil, criminal, administrative or investigative, by reason of the fact that such executive officer is or was a
  director of the Corporation) for advances, the Corporation shall be entitled to raise as a defense as to any such action clear and convincing
  evidence that such person acted in bad faith or in a manner that such person did not believe to be in or not opposed to the best interests
  of the Corporation, or with respect to any criminal action or proceeding that such person acted without reasonable cause to believe that
  his conduct was lawful. Neither the failure of the Corporation (including its Board of Directors, independent legal counsel or its stockholders)
  to have made a determination prior to the commencement of such action that indemnification of the claimant is proper in the circumstances
  because he has met the applicable standard of conduct set forth in the NRS or any other applicable law, nor an actual determination by
  the Corporation (including its Board of Directors, independent legal counsel or its stockholders) that the claimant has not met such applicable
  standard of conduct, shall be a defense to the action or create a presumption that claimant has not met the applicable standard of conduct.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Corporation shall advance to any person who
  was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
  criminal, administrative or investigative, by reason of the fact that he is or was a director or executive officer of the Corporation,
  or is or was serving at the request of the Corporation as a director or executive officer of another corporation, partnership, joint venture,
  trust or other enterprise, prior to the final disposition of the proceeding, promptly following request therefor, all expenses incurred
  by any director or executive officer in connection with such proceeding, provided, however, that, if the NRS requires, an advancement
  of expenses incurred by a director or officer in his or her capacity as a director or officer (and not in any other capacity in which
  service was or is rendered by such indemnitee, including, without limitation, service to an employee benefit plan) shall be made only
  upon delivery to the Corporation of an undertaking, by or on behalf of such indemnitee, to repay all amounts so advanced if it shall ultimately
  be determined by final judicial decision from which there is no further right to appeal that such indemnitee is not entitled to be indemnified
  for such expenses under this Section or otherwise. Notwithstanding the foregoing, unless otherwise determined pursuant to Section 6.5
  of our bylaws, attached herewith as Exhibit 3.5, no advance shall be made by the Corporation to an executive officer of the Corporation
  (except by reason of the fact that such executive officer is or was a director of the Corporation, in which event this paragraph shall
  not apply) in any action, suit or proceeding, whether civil, criminal, administrative or investigative, if a determination is reasonably
  and promptly made (a) by a majority vote of a quorum consisting of directors who were not parties to the proceeding, even if not a quorum,
  or (b) by a committee of such directors designated by a majority of such directors, even though less than a quorum, or (c) if there are
  no such directors, or such directors so direct, by independent legal counsel in a written opinion, that the facts known to the decision-making
  party at the time such determination is made demonstrate clearly and convincingly that such person acted in bad faith or in a manner that
  such person did not believe to be in or not opposed to the best interests of the Corporation.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The rights conferred on any person by the indemnification
  clause under our bylaws are not exclusive of any other right which such person may have or hereafter acquire under any applicable statute,
  provision of the articles of incorporation, the bylaws, agreement, vote of stockholders or disinterested directors or otherwise, both
  as to action in his official capacity and as to action in another capacity while holding office. The Corporation is specifically authorized
  to enter into individual contracts with any or all of its directors, officers, employees or agents respecting indemnification and advances,
  to the fullest extent not prohibited by the NRS or any other applicable law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insurance will be provided to the fullest extent
  permitted by the NRS, or any other applicable law, the Corporation, upon approval by the Board of Directors, may purchase insurance on
  behalf of any person required or permitted to be indemnified pursuant to our bylaws.&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>Item 7.</B> <B>Exemption from Registration Claimed.</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>Item 8.</B> <B>Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">The following exhibits are filed as part of this Registration Statement:</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left; width: 9%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 1%; layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; width: 36%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description
      of Exhibit</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; width: 10%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Incorporated&nbsp;by<BR>
  Reference&nbsp;Form</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; width: 10%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File
      No.</B></FONT></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; width: 1%; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; width: 9%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; width: 11%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filing
      Date</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; width: 9%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed<BR>
  Herewith</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1843165/000121390023049050/ea179659ex3-1_lqr.htm">Articles of LQR House Inc. filed on February 3, 2023</A></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
      S-1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-272660</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      15, 2023</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1843165/000121390023049050/ea179659ex3-2_lqr.htm">Certificate of Amendment to Articles of Incorporation of LQR House Inc., filed on March 29, 2023</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
      S-1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-272660</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      15, 2023</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1843165/000121390023049050/ea179659ex3-3_lqr.htm">Certificate of Amendment to Articles of Incorporation of LQR House Inc., filed on June 5, 2023</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
      S-1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-272660</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      15, 2023</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1843165/000121390023049050/ea179659ex3-4_lqr.htm">Certificate of Correction to the Certificate of Amendment to Articles of Incorproation filed on April 11, 2023</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
      S-1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-272660</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      15, 2023</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.5</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1843165/000121390023049050/ea179659ex3-5_lqr.htm">Bylaws of LQR House Inc.</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
      S-1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-272660</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.5</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      15, 2023</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><A HREF="ea184080ex5-1_lqrhouse.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Sherman &amp; Howard LLC</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">x</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><A HREF="ea184080ex23-1_lqrhouse.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
      of dbb<I>mckennon</I></FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">x</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><A HREF="ea184080ex5-1_lqrhouse.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Sherman &amp; Howard LLC (included in Exhibit 5.1)</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">x</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#p_001">Power of Attorney (included on signature page hereto)</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">x</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1843165/000121390023049050/ea179659ex10-17_lqr.htm">LQR House Inc. 2021 Stock Option and Incentive Plan</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
      S-1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-272660</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.17</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      15, 2023</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1843165/000121390023049050/ea179659ex10-18_lqr.htm">Amendment No. 1 to the LQR House Inc. 2021 Stock Option and Incentive Plan</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
      S-1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-272660</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.18</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      15, 2023</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="text-align: left; layout-grid-mode: line; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea184080ex-fee_lqrhouse.htm">Filing Fee Table</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">x</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>Item 9.</B> <B>Undertakings</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.75in; text-align: justify; text-indent: 1in">(a) The
  undersigned registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(1)  To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">(i) To
  include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">(ii)  To
  reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
  amendment hereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
  Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">(iii) To
  include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any
  material change to such information in this Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"><I>provided, however, </I>that
  paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the Registration Statement is on Form S-8 and if the information required to be included
  in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Securities and Exchange Commission
  by the registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference into
  this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(2) That,
  for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be
  a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(b) The
  undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
  of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
  each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated
  by reference in this Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(c) Insofar
  as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons
  of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC such
  indemnification is against public policy as expressed in such Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
  person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 8; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City
  of Florida, on this 23<SUP>rd</SUP> day of August, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>LQR HOUSE INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Sean Dollinger</I></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sean Dollinger</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer<BR>
  (Principal Executive Officer)</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><A NAME="p_001"></A><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below constitutes and appoints Sean Dollinger and Kumar Abhishek, his or her true and
  lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and
  stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement,
  and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby
  ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his substitutes or substitute, may lawfully
  do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities indicated:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: top; width: 32%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U STYLE="text-decoration: none">Signature</U></B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: top; width: 32%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U STYLE="text-decoration: none">Title</U></B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom; width: 32%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U STYLE="text-decoration: none">Date</U></B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Sean Dollinger</I></FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 23, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sean Dollinger</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Kumar Abhishek</I></FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 23, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kumar Abhishek</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U STYLE="text-decoration: none">/s/ Jaclyn Hoffman</U></I></FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Marketing Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 23, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jaclyn Hoffman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Alexandra Hoffman</I></FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 23, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alexandra Hoffman</FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Darren Collins </I></FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 23, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Darren Collins </FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Gary Herman </I></FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 23, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Gary Herman</P></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Guy Dollinger </I></FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 23, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Guy Dollinger </FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ James Huber</I></FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 23, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">James Huber </FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ James O&rsquo;Brien</I></FONT></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 23, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">James O&rsquo;Brien</P></TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD></TR>
  
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Jatinder (Jay) Dhaliwal</I></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 23, 2023</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jatinder (Jay) Dhaliwal</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea184080-s8_lqrhouse.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 83467}]
metadata_filer: {"company-data": {"conformed-name": "LQR House Inc.", "cik": "0001843165", "assigned-sic": "2080", "irs-number": "661604197", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-274168", "film-number": "231197675"}, "business-address": {"street1": "6800 INDIAN CREEK DR. SUITE 1E", "city": "MIAMI BEACH", "state": "FL", "zip": "33141", "phone": "(786) 389-9771"}, "mail-address": {"street1": "6800 INDIAN CREEK DR. SUITE 1E", "city": "MIAMI BEACH", "state": "FL", "zip": "33141"}}
text: As filed with the Securities and Exchange Commission
  on August 23, 2023
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE
  SECURITIES ACT OF 1933
  LQR HOUSE INC.
  (Exact name of registrant as specified in its
  charter)
  Nevada
  N/A
  (State or Other Jurisdiction of
  Incorporation or Organization)
  (I.R.S. Employer
  Identification No.)
  6800 Indian Creek Dr. Suite
  1E
  Miami Beach, FL 33141
  (786) 389-9771
  (Address of Principal Executive Offices)
  LQR House Inc. 2021 Stock Option and Incentive
  Plan
  Amendment No. 1 to LQR
  House Inc. Stock Option and Incentive Plan
  (Full title of the plan)
  Cogency Global Inc.
  122 East 42nd Street, 18th Floor
  New York, NY 10168
  Telephone 1-800-221-0102
  (Name, address and telephone number, including
  area code, of agent for service)
  Copies to:
  Daniel D. Nauth
  Nauth LPC
  217 Queen Street W., Suite 401
  Toronto, Ontario Canada M5V 0R2
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions
  of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging
  growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer ☐
  Accelerated filer ☐
  Non-accelerated filer ☐
  Smaller reporting company ☒
  Emerging growth company ☒
  If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act. ☐
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
  The information specified in Item 1 and Item 2
  of Part I of Form S-8 is omitted from this Registration Statement on Form S-8 in accordance with the provisions of Rule 428 under the
  Securities Act of 1933, as amended (the "Securities Act"), and the introductory note to Part I of Form S-8. The documents
  containing the information specified in Part I of Form S-8 will be delivered to the participants in LQR House Inc.'s 2021 Stock
  Option and Incentive Plan, as amended (the "Amended Plan") covered by this Registration Statement as specified by Rule 428(b)(1)
  under the Securities Act. Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the "Commission")
  either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.
  1
  PART II
  INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
  The following documents have been filed by us
  with the Securities and Exchange Commission, or the Commission, and are incorporated herein by reference:
  (a)
  The Registrant's Prospectus, dated
  August 10, 2023
  ,
  filed with the Commission pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on
  Form S-1
  , as amended
  (File No. 333-272660), which contains the Registrant's audited financial statements for the latest fiscal year for which such statements
  have been filed; and
  (b)
  the description of the Registrant's common stock, $0.0001
  par value per share, contained in the Company's Registration Statement on
  Form 8-A
  , filed with the Securities and Exchange Commission
  on August 9, 2023, pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), including
  any amendment or report filed for the purpose of updating such description.
  All documents filed by the Registrant pursuant
  to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the filing
  of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters
  all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof
  from the date of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed
  in accordance with the rules of the Commission shall not be deemed incorporated by reference into this Registration Statement.
  Any statement contained in a document incorporated
  or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
  to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference
  herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.
  II-
  1
  Item 4.
  Description of Securities.
  Not applicable.
  Item 5.
  Interests of Named Experts and Counsel.
  Not applicable.
  Item 6.
  Indemnification of Directors and Officers.
  Nevada Law
  We are incorporated in Nevada. Section
  78.7502(1) of the Nevada Revised Statutes, or NRS, provides that a corporation may indemnify, pursuant to that statutory provision,
  any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or
  proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the corporation) by
  reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
  request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or
  other enterprise, against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and
  reasonably incurred by him or her in connection with such action, suit or proceeding if he or she is not liable pursuant to NRS
  78.138 or if he or she acted in good faith and in a manner that he or she reasonably believed to be in or not opposed to the
  best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or
  her conduct was unlawful. NRS 78.138(7) provides that, subject to limited statutory exceptions and unless the articles of
  incorporation or an amendment thereto (in each case filed on or after October 1, 2003) provide for greater individual liability, a
  director or officer is not individually liable to the corporation or its stockholders or creditors for any damages as a result of
  any act or failure to act in his or her capacity as a director or officer unless the presumption established by NRS 78.138(3) has
  been rebutted and it is proven that (i) his or her act or failure to act constituted a breach of his or her fiduciary duties as a
  director or officer, and (ii) such breach involved intentional misconduct, fraud or a knowing violation of the law.
  NRS 78.7502(2) permits a corporation to
  indemnify, pursuant to that statutory provision, any person who was or is a party or is threatened to be made a party to any
  threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason
  of the fact that such person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
  request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or
  other enterprise against expenses, including amounts paid in settlement and attorneys' fees actually and reasonably incurred
  by him or her in connection with the defense or settlement of such action or suit if he or she is not liable pursuant to NRS 78.138
  or if he or she acted in good faith and in a manner that he or she reasonably believed to be in or not opposed to the best interests
  of the corporation, except that no indemnification pursuant to NRS 78.7502 may be made in respect of any claim, issue or matter as
  to which such person shall have been adjudged by a court of competent jurisdiction, after any appeals taken therefrom, to be liable
  to the corporation or for amounts paid in settlement to the corporation, unless and only to the extent that the court in which such
  action or suit was brought or other court of competent jurisdiction determines upon application that in view of all the
  circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses as the court deems proper.
  NRS 78.751(1) provides that a corporation shall indemnify any person who is a director, officer, employee or agent of the
  corporation, against expenses actually and reasonably incurred by the person in connection with defending an action (including,
  without limitation, attorney's fees), to the extent that the person is successful on the merits or otherwise in defense of any
  threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, including,
  without limitation, an action by or in the right of the corporation, by reason of the fact that the person is or was a director,
  officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer,
  employee or agent of another corporation, partnership, joint venture, trust or other enterprise, or any claim, issue or matter in
  such action.
  NRS 78.751(2) provides that unless restricted by the corporation's articles of incorporation, bylaws or agreement, the corporation
  may pay the expenses of officers and directors incurred in defending an action as incurred and in advance of final disposition of the
  action upon receipt of an undertaking from such officer or director to repay the amount advanced if it is ultimately determined by a court
  of competent jurisdiction that the director or officer is not entitled to be indemnified by the corporation. The corporation's articles
  of incorporation or bylaws or an agreement made by the corporation may require the corporation to advance expenses upon receipt of such
  undertaking.
  NRS 78.751(3) provides that the indemnification
  pursuant to NRS 78.7502 does not exclude any other rights to which a person seeking indemnification may be entitled, except that indemnification
  may not be made to or on behalf of any director or officer finally adjudged by a court of competent jurisdiction, after exhaustion of
  any appeals taken therefrom, to be liable for intentional misconduct, fraud or a knowing violation of the law and such intentional misconduct,
  fraud or a knowing violation of the law was material to the cause of action and that the indemnification shall continue as to directors,
  officers, employees or agents who have ceased to hold such positions, and to their heirs, executors and administrators. NRS 78.752 permits
  a corporation to purchase and maintain insurance on behalf of a director, officer, employee or agent of the corporation against any liability
  asserted against him or her or incurred by him or her in any such capacity or arising out of his or her status as such whether or not
  the corporation would have the power to indemnify him or her against such liabilities.
  II-
  2
  Bylaws
  Our bylaws include express provisions providing
  for the indemnification of our directors and executive officers to the fullest extent permitted under the NRS or any other applicable
  law, provided, however, that the Corporation may modify the extent of such indemnification by individual contracts with its directors
  and executive officers; and, provided, further, that the Corporation shall not be required to indemnify any director or executive officer
  in connection with any proceeding (or part thereof) initiated by such person unless (a) such indemnification is expressly required to
  be made by law, (b) the proceeding was authorized by the Board of Directors of the Corporation, (c) such indemnification is provided by
  the Corporation, in its sole discretion, pursuant to the powers vested in the Corporation under the NRS or any other applicable law or
  (d) such indemnification is required to be made under Section 6.4 of our bylaws, attached herewith as Exhibit 3.5.
  Without the necessity of entering into an express
  contract, all rights to indemnification and advances to directors and executive officers under our bylaws shall be deemed to be contractual
  rights and be effective to the same extent and as if provided for in a contract between the Corporation and the director or executive
  officer. Any right to indemnification or advances granted by our bylaws to a director or executive officer shall be enforceable by or
  on behalf of the person holding such right in any court of competent jurisdiction if (a) the claim for indemnification or advances is
  denied, in whole or in part, or (b) no disposition of such claim is made within ninety (90) days of request therefor. The claimant in
  such enforcement action, if successful in whole or in part, shall be entitled to be paid also the expense of prosecuting the claim. In
  connection with any claim for indemnification, the Corporation shall be entitled to raise as a defense to any such action that the claimant
  has not met the standards of conduct that make it permissible under the NRS or any other applicable law for the Corporation to indemnify
  the claimant for the amount claimed. In connection with any claim by an executive officer of the Corporation (except in any action, suit
  or proceeding, whether civil, criminal, administrative or investigative, by reason of the fact that such executive officer is or was a
  director of the Corporation) for advances, the Corporation shall be entitled to raise as a defense as to any such action clear and convincing
  evidence that such person acted in bad faith or in a manner that such person did not believe to be in or not opposed to the best interests
  of the Corporation, or with respect to any criminal action or proceeding that such person acted without reasonable cause to believe that
  his conduct was lawful. Neither the failure of the Corporation (including its Board of Directors, independent legal counsel or its stockholders)
  to have made a determination prior to the commencement of such action that indemnification of the claimant is proper in the circumstances
  because he has met the applicable standard of conduct set forth in the NRS or any other applicable law, nor an actual determination by
  the Corporation (including its Board of Directors, independent legal counsel or its stockholders) that the claimant has not met such applicable
  standard of conduct, shall be a defense to the action or create a presumption that claimant has not met the applicable standard of conduct.
  The Corporation shall advance to any person who
  was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
  criminal, administrative or investigative, by reason of the fact that he is or was a director or executive officer of the Corporation,
  or is or was serving at the request of the Corporation as a director or executive officer of another corporation, partnership, joint venture,
  trust or other enterprise, prior to the final disposition of the proceeding, promptly following request therefor, all expenses incurred
  by any director or executive officer in connection with such proceeding, provided, however, that, if the NRS requires, an advancement
  of expenses incurred by a director or officer in his or her capacity as a director or officer (and not in any other capacity in which
  service was or is rendered by such indemnitee, including, without limitation, service to an employee benefit plan) shall be made only
  upon delivery to the Corporation of an undertaking, by or on behalf of such indemnitee, to repay all amounts so advanced if it shall ultimately
  be determined by final judicial decision from which there is no further right to appeal that such indemnitee is not entitled to be indemnified
  for such expenses under this Section or otherwise. Notwithstanding the foregoing, unless otherwise determined pursuant to Section 6.5
  of our bylaws, attached herewith as Exhibit 3.5, no advance shall be made by the Corporation to an executive officer of the Corporation
  (except by reason of the fact that such executive officer is or was a director of the Corporation, in which event this paragraph shall
  not apply) in any action, suit or proceeding, whether civil, criminal, administrative or investigative, if a determination is reasonably
  and promptly made (a) by a majority vote of a quorum consisting of directors who were not parties to the proceeding, even if not a quorum,
  or (b) by a committee of such directors designated by a majority of such directors, even though less than a quorum, or (c) if there are
  no such directors, or such directors so direct, by independent legal counsel in a written opinion, that the facts known to the decision-making
  party at the time such determination is made demonstrate clearly and convincingly that such person acted in bad faith or in a manner that
  such person did not believe to be in or not opposed to the best interests of the Corporation.
  II-
  3
  The rights conferred on any person by the indemnification
  clause under our bylaws are not exclusive of any other right which such person may have or hereafter acquire under any applicable statute,
  provision of the articles of incorporation, the bylaws, agreement, vote of stockholders or disinterested directors or otherwise, both
  as to action in his official capacity and as to action in another capacity while holding office. The Corporation is specifically authorized
  to enter into individual contracts with any or all of its directors, officers, employees or agents respecting indemnification and advances,
  to the fullest extent not prohibited by the NRS or any other applicable law.
  Insurance will be provided to the fullest extent
  permitted by the NRS, or any other applicable law, the Corporation, upon approval by the Board of Directors, may purchase insurance on
  behalf of any person required or permitted to be indemnified pursuant to our bylaws.
  Item 7.
  Exemption from Registration Claimed.
  Not applicable.
  Item 8.
  Exhibits.
  The following exhibits are filed as part of this Registration Statement:
  Exhibit
  Description
      of Exhibit
  Incorporated by
  Reference Form
  File
      No.
  Exhibit
  Filing
      Date
  Filed
  Herewith
  3.1
  Articles of LQR House Inc. filed on February 3, 2023
  Form
      S-1
  333-272660
  3.1
  June
      15, 2023
  3.2
  Certificate of Amendment to Articles of Incorporation of LQR House Inc., filed on March 29, 2023
  Form
      S-1
  333-272660
  3.2
  June
      15, 2023
  3.3
  Certificate of Amendment to Articles of Incorporation of LQR House Inc., filed on June 5, 2023
  Form
      S-1
  333-272660
  3.3
  June
      15, 2023
  3.4
  Certificate of Correction to the Certificate of Amendment to Articles of Incorproation filed on April 11, 2023
  Form
      S-1
  333-272660
  3.4
  June
      15, 2023
  3.5
  Bylaws of LQR House Inc.
  Form
      S-1
  333-272660
  3.5
  June
      15, 2023
  5.1
  Opinion of Sherman & Howard LLC
  x
  23.1
  Consent
      of dbb
  mckennon
  x
  23.2
  Consent of Sherman & Howard LLC (included in Exhibit 5.1)
  x
  24.1
  Power of Attorney (included on signature page hereto)
  x
  99.1
  LQR House Inc. 2021 Stock Option and Incentive Plan
  Form
      S-1
  333-272660
  10.17
  June
      15, 2023
  99.2
  Amendment No. 1 to the LQR House Inc. 2021 Stock Option and Incentive Plan
  Form
      S-1
  333-272660
  10.18
  June
      15, 2023
  107
  Filing Fee Table
  x
  II-
  4
  Item 9.
  Undertakings
  (a) The
  undersigned registrant hereby undertakes:
  (1)  To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To
  include any prospectus required by section 10(a)(3) of the Securities Act of 1933;
  (ii)  To
  reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
  amendment hereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
  Statement;
  (iii) To
  include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any
  material change to such information in this Registration Statement;
  provided, however,
  that
  paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the Registration Statement is on Form S-8 and if the information required to be included
  in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Securities and Exchange Commission
  by the registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference into
  this Registration Statement.
  (2) That,
  for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be
  a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial bona fide offering thereof.
  (3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b) The
  undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
  of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
  each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated
  by reference in this Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (c) Insofar
  as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons
  of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC such
  indemnification is against public policy as expressed in such Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
  person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.
  II-
  5
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City
  of Florida, on this 23
  rd
  day of August, 2023.
  LQR HOUSE INC.
  By:
  /s/ Sean Dollinger
  Sean Dollinger
  Chief Executive Officer
  (Principal Executive Officer)
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below constitutes and appoints Sean Dollinger and Kumar Abhishek, his or her true and
  lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and
  stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement,
  and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby
  ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his substitutes or substitute, may lawfully
  do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities indicated:
  Signature
  Title
  Date
  /s/ Sean Dollinger
  Chief Executive Officer and Director
  August 23, 2023
  Sean Dollinger
  (Principal Executive Officer)
  /s/ Kumar Abhishek
  Chief Financial Officer
  August 23, 2023
  Kumar Abhishek
  (Principal Financial Officer)
  /s/ Jaclyn Hoffman
  Chief Marketing Officer
  August 23, 2023
  Jaclyn Hoffman
  /s/ Alexandra Hoffman
  Director
  August 23, 2023
  Alexandra Hoffman
  /s/ Darren Collins
  Director
  August 23, 2023
  Darren Collins
  /s/ Gary Herman
  Director
  August 23, 2023
  Gary Herman
  /s/ Guy Dollinger
  Director
  August 23, 2023
  Guy Dollinger
  /s/ James Huber
  Director
  August 23, 2023
  James Huber
  /s/ James O'Brien
  Director
  August 23, 2023
  James O'Brien
  /s/ Jatinder (Jay) Dhaliwal
  Director
  August 23, 2023
  Jatinder (Jay) Dhaliwal
  II-6