SEC Comment Letter 0000000000-23-009316 to Masterworks 254, LLC (CIK 0001969185)
Masterworks 254, LLC (CIK 0001969185)
Date: Aug. 24, 2023 · CIK: 0001969185 · Accession: 0000000000-23-009316
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File numbers found in text: 024-12268
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United States securities and exchange commission logo
August 24, 2023
Joshua Goldstein
General Counsel and Secretary
Masterworks 254, LLC
225 Liberty Street, 29th Floor
New York, New York 10281
Re:Masterworks 254, LLC
Post-Qualification Amendment to Offering Statement on Form 1-A
Filed August 17, 2023
File No. 024-12268
Dear Joshua Goldstein:
This is to advise you that we do not intend to review your amendment.
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.
Please contact Taylor Beech at 202-551-4515 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services