# EDGAR Filing Document

**Accession Number:** 0001956601
**File Stem:** 0001493152-23-006454
**Filing Date:** 2023-3
**Character Count:** 3224
**Document Hash:** 63953ce51d37a92bf9ab88eecbf03935
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-006454.hdr.sgml**: 20230620

**ACCESSION NUMBER**: 0001493152-23-006454

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230301

**FILER**: 

**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:** CORRESP

**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

![](formcorresp_001.jpg)

March 1, 2023

**VIA ELECTRONIC EDGAR FILING**

Office of Trade & Services

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

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

Dear Sir or Madam:

We have electronically filed herewith on behalf of Masterworks Vault 1, LLC (the "Company") Amendment No. 3 ("Amendment No. 3") to the above-referenced offering statement on Form 1-A originally filed on December 13, 2022, as amended by Amendment No. 1 filed on January 23, 2023 and Amendment No. 2 filed on February 10, 2023 (together, the "Form 1-A"). Amendment No. 3 is marked with tags to show changes made from the Form 1-A filing. In addition, we have included a narrative response keyed to the comment of the staff of the Division of Corporation Finance (the "Staff") set forth in the Staff's comment letter to Joshua B. Goldstein dated February 14, 2023. We trust you shall deem the contents of this transmittal letter responsive to your comment letter.

<u>Amendment No. 2 to Offering Statement on Form 1-A</u>

<u>General</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. **Comment**: *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.* **Response:** In response to the Staff's comment, the Company can confirm that the audit reports provided will cover Masterworks Vault 1,
LLC in total and each Series. The Company has also modified its disclosure on page 55 of Amendment No 3.

If the Staff has any further comments regarding the offering statement on Form 1-A, or any subsequent amendments to the Company's offering statement on Form 1-A, please feel free to contact the undersigned.

---

| | |
|:---|:---|
| MASTERWORKS VAULT 1, LLC | MASTERWORKS VAULT 1, LLC |
| By: | */s/ Joshua B. Goldstein* |
|  | Joshua B. Goldstein<br> General Counsel and Secretary |

---

cc: Donald Field/U.S. Securities and Exchange Commission <br> Taylor Beech/U.S. Securities and Exchange Commission <br> Rufus Decker/U.S. Securities and Exchange Commission