SEC Comment Letter 0000000000-22-012844 to Masterworks 178, LLC (CIK 0001944218)
Masterworks 178, LLC (CIK 0001944218)
Date: Nov. 29, 2022 · CIK: 0001944218 · Accession: 0000000000-22-012844
AI Filing Summary & Sentiment
File numbers found in text: 024-12079
Letter
United States securities and exchange commission logo November 29, 2022 Joshua Goldstein General Counsel and Secretary Masterworks 178, LLC 225 Liberty Street, 29th Floor New York, New York 10281 Re:Masterworks 178, LLC Offering Statement on Form 1-A Filed November 23, 2022 File No. 024-12079 Dear Joshua Goldstein: This is to advise you that we do not intend to review your offering statement. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. We also remind you that, following qualification of your Form 1-A, Rule 257 of Regulation A requires you to file periodic and current reports, including a Form 1-K which will be due within 120 calendar days after the end of the fiscal year covered by the report. Please contact Taylor Beech at 202-551-4515 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
November 29, 2022
Joshua Goldstein
General Counsel and Secretary
Masterworks 178, LLC
225 Liberty Street, 29th Floor
New York, New York 10281
Re:Masterworks 178, LLC
Offering Statement on Form 1-A
Filed November 23, 2022
File No. 024-12079
Dear Joshua Goldstein:
This is to advise you that we do not intend to review your offering statement.
We will consider qualifying your offering statement at your request. If a participant in
your offering is required to clear its compensation arrangements with FINRA, please have
FINRA advise us that it has no objections to the compensation arrangements prior to
qualification.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff. We also remind you that, following qualification of your Form 1-A, Rule 257
of Regulation A requires you to file periodic and current reports, including a Form 1-K which
will be due within 120 calendar days after the end of the fiscal year covered by the report.
Please contact Taylor Beech at 202-551-4515 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services