# EDGAR Filing Document

**Accession Number:** 0001956601
**File Stem:** 0000000000-23-001506
**Filing Date:** 2023-2
**Character Count:** 5480
**Document Hash:** f76111b99c440987fb8a7b753c863e6b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001506.hdr.sgml**: 20230620

**ACCESSION NUMBER**: 0000000000-23-001506

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230214

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Masterworks Vault 1, LLC
- **CENTRAL INDEX KEY:** 0001956601
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-RETAIL STORES, NEC [5990]
- **IRS NUMBER:** 921162722
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 225 LIBERTY STREET
- **STREET 2:** 29TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10281
- **BUSINESS PHONE:** 2035185172

**MAIL ADDRESS:**
- **STREET 1:** 225 LIBERTY STREET
- **STREET 2:** 29TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10281

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Masterworks Series 001, LLC
- **DATE OF NAME CHANGE:** 20221130
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-035326

## Text-Extract

```

United States securities and exchange commission logo

                            February 14, 2023

       Joshua Goldstein
       General Counsel
       Masterworks Vault 1, LLC
       225 Liberty Street, 29th Floor
       New York, New York 10281

                                                        Re: Masterworks Vault
1, LLC
                                                            Amendment No. 2 to
Offering Statement on Form 1-A
                                                            Filed February 10,
2023
                                                            File No. 024-12098

       Dear Joshua Goldstein:

              We have reviewed your amended offering statement and have the
following comment. In
       our comment, we may ask you to provide us with information so we may
better understand your
       disclosure.

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your offering statement and the
information you
       provide in response to this comment, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 31, 2023 letter.

       Amendment No. 2 to Offering Statement on Form 1-A

       General

   1.                                                   We note your revised
disclosure in response to comment 2 and reissue in part. Please
                                                        address whether the
audit reports provided will cover Masterworks Vault 1, LLC in total
                                                        and each Series.
 Joshua Goldstein
FirstName LastNameJoshua
Masterworks Vault 1, LLC Goldstein
Comapany14,
February  NameMasterworks
            2023          Vault 1, LLC
February
Page 2 14, 2023 Page 2
FirstName LastName
      You may contact Rufus Decker at 202-551-3769 if you have questions
regarding
comments on the financial statements and related matters. Please contact Taylor
Beech at 202-
551-4515 or Donald Field at 202-551-3680 with any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 14, 2023

Joshua Goldstein  
General Counsel  
Masterworks Vault 1, LLC  
225 Liberty Street, 29th Floor  
New York, New York 10281

**Re: Masterworks Vault 1, LLC**  
**Amendment No. 2 to Offering Statement on Form 1-A**  
**Filed February 10, 2023**  
**File No. 024-12098**

Dear Joshua Goldstein:

We have reviewed your amended offering statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your offering statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 31, 2023 letter.

# Amendment No. 2 to Offering Statement on Form 1-A

# General

1. We note your revised disclosure in response to comment 2 and reissue in part. Please address whether the audit reports provided will cover Masterworks Vault 1, LLC in total and each Series.

Joshua Goldstein
Masterworks Vault 1, LLC
February 14, 2023
Page 2

You may contact Rufus Decker at 202-551-3769 if you have questions regarding comments on the financial statements and related matters. Please contact Taylor Beech at 202-551-4515 or Donald Field at 202-551-3680 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services