38-40 Eastgate was assessed by English Heritage in May 2013, as part of the Louth Defined Area Survey. It was decided that the criteria for listing was not met in this instance, as the insertion of modern shops and shop fronts to the ground floor has resulted in considerable loss of historic fabric and detail. The building lies close to the heart of medieval Louth, and comprises shops with accommodation over. It is of brick with pantiled roof and appears to date to the early to mid 18th century, being refronted in the 19th century, when large glazed shop windows may have been added. It is rectangular in plan, of three storeys, the pantiled roof without chimneys except for a modern stack to the south slope. There is a dentilled cornice below the eaves to the main north facing elevation. This is of two bays with two similar fully glazed shop fronts to the ground floor, both with centrally placed doors. There are two segmental arched windows with horned sashes to each of the upper storeys, those to the second storey one over one, those to the first with margin lights; there is a similar window to the first storey of the east gable. All have wedge lintels. The east gable has a catslide roof to the south and is rendered, with rusticated quoins. Towards the south end at mezzanine level is a round arched window with coloured margin lights. The west gable is regular, with a one over one sash window immediately below the gable and a shop window to the ground floor, to the south of which is a door giving access to the upper floors. The ground floor contains two shops, neither of which contains historic detail. The upper floors were not seen. {1}{2}