SEC Comment Letter 0000000000-23-005268 to Masterworks 277, LLC (CIK 0001976015)
Masterworks 277, LLC (CIK 0001976015)
Date: May 17, 2023 · CIK: 0001976015 · Accession: 0000000000-23-005268
AI Filing Summary & Sentiment
File numbers found in text: 024-12249
Letter
United States securities and exchange commission logo May 17, 2023 Joshua Goldstein General Counsel and Secretary Masterworks 277, LLC 225 Liberty Street, 29th Floor New York, New York 10281 Re:Masterworks 277, LLC Offering Statement on Form 1-A Filed May 12, 2023 File No. 024-12249 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 Alyssa Wall at 202-551-8106 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
May 17, 2023
Joshua Goldstein
General Counsel and Secretary
Masterworks 277, LLC
225 Liberty Street, 29th Floor
New York, New York 10281
Re:Masterworks 277, LLC
Offering Statement on Form 1-A
Filed May 12, 2023
File No. 024-12249
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 Alyssa Wall at 202-551-8106 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services