SEC Comment Letter for Masterworks Vault 15, LLC (CIK 0002046164) — May 12, 2026
Masterworks Vault 15, LLC (CIK 0002046164)
Date: May 12, 2026 · CIK: 0002046164 · Accession: 0000000000-26-004814
AI Filing Summary & Sentiment
File numbers found in text: 024-12751
Letter
May 12, 2026 Joshua Goldstein General Counsel Masterworks Vault 15, LLC 1 Word Trade Center, 57th Floor New York, NY 10007 Re: Masterworks Vault 15, LLC Offering Statement on Form 1-A Filed April 23, 2026, as amended File No. 024-12751 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 Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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May 12, 2026
Joshua Goldstein
General Counsel
Masterworks Vault 15, LLC
1 Word Trade Center, 57th Floor
New York, NY 10007
Re: Masterworks Vault 15, LLC
Offering Statement on Form 1-A
Filed April 23, 2026, as amended
File No. 024-12751
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 Scott Anderegg at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services