# EDGAR Filing Document

**Accession Number:** 0001979634
**File Stem:** 0001641172-25-015768
**Filing Date:** 2025-6
**Character Count:** 3386
**Document Hash:** 118d4dadebb9dfc0f061652c6d1f5fa2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-015768.hdr.sgml**: 20250829

**ACCESSION NUMBER**: 0001641172-25-015768

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250620

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Masterworks Vault 2, LLC
- **CENTRAL INDEX KEY:** 0001979634
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-RETAIL STORES, NEC [5990]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 931570482
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1 WORLD TRADE CENTER
- **STREET 2:** 57TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10007
- **BUSINESS PHONE:** 2035185172

**MAIL ADDRESS:**
- **STREET 1:** 1 WORLD TRADE CENTER
- **STREET 2:** 57TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10007

**MASTERWORKS VAULT 2, LLC**

1 World Trade Center, 57<sup>th</sup> Floor

New York, New York 10007

Phone: (203) 518-5172

June 20, 2025

Office of Trade & Services

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | Masterworks Vault 2, LLC |
|  | Offering Statement on Form 1-A<br> Post-Qualification Amendment No. 16 |
|  | Filed on May 27, 2025 |
|  | <u>File No. 024-12271</u> |

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**<u>Acceleration Request</u>**

Requested Date: June 24, 2025

Requested Time: 10:00 AM Eastern Time

Dear Sir or Madam:

Masterworks Vault 2, LLC (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") take appropriate action to declare the above-captioned Offering Statement on Form 1-A qualified at the "Requested Date" and "Requested Time" set forth above or as soon thereafter as practicable.

The Company hereby authorizes Josh Goldstein, inhouse legal counsel, to orally modify or withdraw this request for acceleration.

The Company hereby acknowledges that:

● should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing qualified, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Company may not assert the staff comments and the declaration of qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company also agrees that it will only sell shares of its Class A ordinary shares pursuant to the subject Offering Statement in states where the offering is registered or where there is an applicable exemption from the applicable state's securities law available.

Securities and Exchange Commission

June 20, 2025

The Company requests that it be notified of such qualification by a telephone call to Josh Goldstein at (646) 263 6995 or email to him at: jgoldstein@masterworks.com.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **MASTERWORKS VAULT 2, LLC** | **MASTERWORKS VAULT 2, LLC** |
| By: | */s/ Joshua B. Goldstein* |
|  | Joshua B. Goldstein |
|  | General Counsel and Secretary |

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