# EDGAR Filing Document

**Accession Number:** 0001956601
**File Stem:** 0000000000-23-002366
**Filing Date:** 2023-3
**Character Count:** 4053
**Document Hash:** c00182dbb38725acb21e72f8554e6bc7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002366.hdr.sgml**: 20230620

**ACCESSION NUMBER**: 0000000000-23-002366

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230310

**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

                            March 10, 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. 3 to
Offering Statement on Form 1-A
                                                            Filed March 1, 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.

       Amendment No. 3 to Offering Statement on Form 1-A

       General

   1.                                                   We note the
organizational and capital structure charts on pages 4 and 5. We also note
                                                        that you have only
filed the Operating Agreement for Masterworks Vault 1, LLC.
                                                        However, we also note
that each series will be issued SPC Ordinary Shares and that a
                                                        Masterworks entity will
be issued SPC Preferred Shares and that Masterworks Cayman
                                                        SPC will own and hold
the artwork. Please file all material and related-party agreements
                                                        related to the SPC
Ordinary Shares, SPC Preferred Shares and the owning and holding of
                                                        the artwork. Refer to
Item 17.6.(b) of Part III of Form 1-A.
 Joshua Goldstein
FirstName  LastNameJoshua
Masterworks  Vault 1, LLC Goldstein
Comapany
March      NameMasterworks Vault 1, LLC
       10, 2023
March2 10, 2023 Page 2
Page
FirstName LastName
       Please contact Taylor Beech at 202-551-4515 or Donald Field at
202-551-3680 with any
questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._