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SEC Company Response from Masterworks Vault 19, LLC (CIK 0002046464) — May 27, 2026

Masterworks Vault 19, LLC (CIK 0002046464)
Date: May 27, 2026 · CIK: 0002046464 · Accession: 0001493152-26-025424

AI Filing Summary & Sentiment

File numbers found in text: 024-12747

Date
May 27, 2026
Author
VAULT 19, LLC
Form
CORRESP
Company
Masterworks Vault 19, LLC (CIK 0002046464)

Letter

Office of Trade & Services Division of Corporation Finance Securities and Exchange Commission File No. 024-12747 Acceleration Request Requested Date: May 29, 2026 Requested Time: 12:00 PM Eastern Time

Dear Sir or Madam:

Masterworks Vault 19, LLC (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Offering Statement on Form 1-A qualified at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

The Company hereby authorizes Josh Goldstein, inhouse legal counsel, to orally modify or withdraw this request for acceleration.

The Company hereby acknowledges that:

● should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing qualified, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Company may not assert the staff comments and the declaration of qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company also agrees that it will only sell shares of its Class A ordinary shares pursuant to the subject Offering Statement in states where the offering is registered or where there is an applicable exemption from the applicable state’s securities law available.

Securities and Exchange Commission

May 27, 2026

Page

The Company requests that it be notified of such qualification by a telephone call to Josh Goldstein at (646) 263 6995 or email to him at: jgoldstein@masterworks.com.

Very
truly yours,
MASTERWORKS
VAULT 19, LLC

Show Raw Text
CORRESP
1
filename1.htm

MASTERWORKS
VAULT 19, LLC

1
World Trade Center, 57th Floor

New
York, New York 10007

Phone:
(203) 518-5172

May
27, 2026

Office
of Trade & Services

Division
of Corporation Finance

Securities
and Exchange Commission

100
F. Street, N.E.

Washington,
D.C. 20549

    Re:
    Masterworks
    Vault 19, LLC

    Offering
                                            Statement on Form 1-A

    Amendment
    No. 1

    Filed
    on May 8, 2026

    File
    No. 024-12747

Acceleration
Request

Requested
Date: May 29, 2026

Requested
Time: 12:00 PM Eastern Time

Dear
Sir or Madam:

Masterworks
Vault 19, LLC (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”)
take appropriate action to declare the above-captioned Offering Statement on Form 1-A qualified at the “Requested Date” and
“Requested Time” set forth above or as soon thereafter as practicable.

The
Company hereby authorizes Josh Goldstein, inhouse legal counsel, to orally modify or withdraw this request for acceleration.

The
Company hereby acknowledges that:

    ●
    should
    the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing qualified, it does not
    foreclose the Commission from taking any action with respect to the filing;

    ●
    the
    action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing qualified, does not relieve
    the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

    ●
    the
    Company may not assert the staff comments and the declaration of qualification as a defense in any proceeding initiated by the Commission
    or any person under the federal securities laws of the United States.

The
Company also agrees that it will only sell shares of its Class A ordinary shares pursuant to the subject Offering Statement in states
where the offering is registered or where there is an applicable exemption from the applicable state’s securities law available.

Securities
and Exchange Commission

May
27, 2026

Page
2

The
Company requests that it be notified of such qualification by a telephone call to Josh Goldstein at (646) 263 6995 or email to him at:
jgoldstein@masterworks.com.

    Very
    truly yours,

    MASTERWORKS
    VAULT 19, LLC

    By:
    /s/
    Joshua B. Goldstein

    Joshua
    B. Goldstein

    General
    Counsel and Secretary