SecProbe.io

February 24, 2020
Scott W. Lynn
Chief Executive Officer
Masterworks 006, LLC
497 Broome Street
New York, New York 10013
Re:Masterworks 006, LLC
Draft Offering Statement on Form 1-A
Submitted January 28, 2020
CIK No. 0001800977
Dear Mr. Lynn:
             We have reviewed your draft 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 providing the requested information and either submitting
an amended draft offering statement or publicly filing your offering statement on
EDGAR.  Please refer to Rule 252(d) regarding the public filing requirements for non-public
submissions, amendments and correspondence.  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 your amended draft offering statement or filed offering
statement and the information you provide in response to this comment, we may have additional
comments.
Draft Offering Statement on Form 1-A submitted January 28, 2020
Offering Circular Cover Page, page 1
1.We note your disclosure that "[a]ll Class A shares will be initially offered in all
jurisdictions at the same price that is set forth in this offering circular" (emphasis added).
Please confirm your understanding that at the market offerings, by or on behalf of the
issuer or otherwise, are not permitted under Regulation A.  See Rule 251(d)(3)(ii) of
Regulation A.

 FirstName LastNameScott W.  Lynn
 Comapany NameMasterworks 006, LLC
 February 24, 2020 Page 2
 FirstName LastName
Scott W.  Lynn
Masterworks 006, LLC
February 24, 2020
Page 2
            Please contact Katherine Bagley at (202) 551- 2545 or Jennifer López at (202) 551-3792
with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Laura Anthony