Spirits Capital Corp. engages in the acquisition of maturing American Whiskey. The company is headquartered in Newport Beach, California. The Company’s subsidiary is Spirits Global, Inc., Distilled Barrels Financial Exchange, Inc., and Spirits Barrels, LLC. Spirits Barrels LLC, engages in the purchase and sale of American whiskey consisting of approximately 1300 barrels of American whiskey in production with a distillery. Spirits Global, Inc., owns approximately 2,145 barrels of American whiskey.