GUARDD — Public Disclosure Library

Masterworks Vault 17, LLC — Class A Ordinary Shares (issued by series)

Current

Quotation & ResaleUpdate due — interim (1-SA)Manual ExemptionNot eligible — no audited financials

All financial statements in the source Form 1-A (File No. 024-12744) are labeled UNAUDITED; no auditor's opinion is expressed on any period. Because there is no audited annual financial statement, this disclosure does not on its own satisfy the audited-financials predicate typically required for a state securities-manual exemption. CIK is not stated in the source report. Per-series Class A share counts (authorized and outstanding), holders of record, and beneficial owners over 10% are not stated in the source report and are pending the issuer-furnished/Mergent reconciliation pass; each series is listed with authorized and outstanding shown as not stated. Arithmetic verification of the filed statements: 20 of 20 tests PASS (one line off $1 (whole-dollar rounding in the filing)).

Issuer legal name
Masterworks Vault 17, LLC
Security
Class A Ordinary Shares (issued by series) (Class A Ordinary Shares, no par value, issued on a per-series basis (47 series presented))
CIK
None
Exemption relied on
Reg A
State of incorporation
Delaware
Transfer agent
Not disclosed
GUARDD publication date
2026-08-01
Last verified date
2026-08-01
Next annual financials due
2027-03-31
Machine-readable copy
/disclosures/masterworks-vault-17-llc/class-a-ordinary-shares.json

Issuer name and address

Legal name
Masterworks Vault 17, LLC
Address
1 World Trade Center, 57th Floor, New York, NY 10007, USA
State of incorporation
Delaware

Business description

Masterworks Vault 17, LLC is a Delaware series limited liability company managed by Masterworks Administrative Services, LLC, formed to facilitate restructuring transactions involving affiliated entities that hold investments in individual works of art. Each series is associated with a specific artwork and issues Class A ordinary shares under Regulation A (Tier 2) via the Masterworks platform. 47 series are presented in the SEC-qualified Form 1-A. At the Company (master) level the historical consolidated statements are nil or near-nil at year-end; economic substance is presented in the Target Issuer Financials for the affiliated entity being acquired, which held Artwork of $73,893,811 at December 31, 2025, and at the individual series level. EIN 33-2092545. Commission File No. 024-12744. Fiscal year end December 31. Website www.masterworks.com. Source filing: Form 1-A offering circular, qualified by the U.S. Securities and Exchange Commission (FY2025 and FY2024 presented, both unaudited). Eligibility for this disclosure rests on SEC qualification of the Regulation A offering, not on an audit. There is no national securities exchange listing; secondary transfers occur on the Masterworks secondary market.

Officers and directors

NameTitleServing since
Nigel S. GlendayChief Executive Officer and Chief Financial Officer; Member, Board of ManagersNot disclosed
Joshua B. GoldsteinGeneral Counsel and Secretary; Member, Board of ManagersNot disclosed
Eli D. BrovermanMember, Board of Managers (Independent)Not disclosed

Transfer agent, auditor, and legal counsel

Transfer agent
Not disclosed
Auditor
Not disclosed
Legal counsel
Not disclosed

Capital structure

As of 2025-12-31.
Class or seriesAuthorizedOutstanding
Series 1 — Class A Ordinary SharesNot disclosedNot disclosed
Series 136 — Class A Ordinary SharesNot disclosedNot disclosed
Series 142 — Class A Ordinary SharesNot disclosedNot disclosed
Series 144 — Class A Ordinary SharesNot disclosedNot disclosed
Series 145 — Class A Ordinary SharesNot disclosedNot disclosed
Series 146 — Class A Ordinary SharesNot disclosedNot disclosed
Series 147 — Class A Ordinary SharesNot disclosedNot disclosed
Series 149 — Class A Ordinary SharesNot disclosedNot disclosed
Series 150 — Class A Ordinary SharesNot disclosedNot disclosed
Series 152 — Class A Ordinary SharesNot disclosedNot disclosed
Series 153 — Class A Ordinary SharesNot disclosedNot disclosed
Series 154 — Class A Ordinary SharesNot disclosedNot disclosed
Series 155 — Class A Ordinary SharesNot disclosedNot disclosed
Series 156 — Class A Ordinary SharesNot disclosedNot disclosed
Series 157 — Class A Ordinary SharesNot disclosedNot disclosed
Series 158 — Class A Ordinary SharesNot disclosedNot disclosed
Series 159 — Class A Ordinary SharesNot disclosedNot disclosed
Series 160 — Class A Ordinary SharesNot disclosedNot disclosed
Series 161 — Class A Ordinary SharesNot disclosedNot disclosed
Series 162 — Class A Ordinary SharesNot disclosedNot disclosed
Series 163 — Class A Ordinary SharesNot disclosedNot disclosed
Series 164 — Class A Ordinary SharesNot disclosedNot disclosed
Series 165 — Class A Ordinary SharesNot disclosedNot disclosed
Series 166 — Class A Ordinary SharesNot disclosedNot disclosed
Series 167 — Class A Ordinary SharesNot disclosedNot disclosed
Series 168 — Class A Ordinary SharesNot disclosedNot disclosed
Series 169 — Class A Ordinary SharesNot disclosedNot disclosed
Series 170 — Class A Ordinary SharesNot disclosedNot disclosed
Series 171 — Class A Ordinary SharesNot disclosedNot disclosed
Series 172 — Class A Ordinary SharesNot disclosedNot disclosed
Series 173 — Class A Ordinary SharesNot disclosedNot disclosed
Series 174 — Class A Ordinary SharesNot disclosedNot disclosed
Series 175 — Class A Ordinary SharesNot disclosedNot disclosed
Series 176 — Class A Ordinary SharesNot disclosedNot disclosed
Series 177 — Class A Ordinary SharesNot disclosedNot disclosed
Series 178 — Class A Ordinary SharesNot disclosedNot disclosed
Series 179 — Class A Ordinary SharesNot disclosedNot disclosed
Series 180 — Class A Ordinary SharesNot disclosedNot disclosed
Series 182 — Class A Ordinary SharesNot disclosedNot disclosed
Series 183 — Class A Ordinary SharesNot disclosedNot disclosed
Series 185 — Class A Ordinary SharesNot disclosedNot disclosed
Series 187 — Class A Ordinary SharesNot disclosedNot disclosed
Series 188 — Class A Ordinary SharesNot disclosedNot disclosed
Series 189 — Class A Ordinary SharesNot disclosedNot disclosed
Series 194 — Class A Ordinary SharesNot disclosedNot disclosed
Series 286 — Class A Ordinary SharesNot disclosedNot disclosed
Series 500 — Class A Ordinary SharesNot disclosedNot disclosed

Holders of record

Number of holders of record
Not disclosed
As of
Not disclosed

Financial statements

Amounts as reported by the issuer. Fiscal years labeled as stated in the underlying statements.
Line itemFY2025 — Target Issuer Financials (unaudited)
FYE 2025-12-31 · Unaudited
FY2024 — Target Issuer Financials (unaudited)
FYE 2024-12-31 · Unaudited
FY2025 — Issuer historical consolidated (unaudited, nil at master level)
FYE 2025-12-31 · Unaudited
FY2024 — Issuer historical consolidated (unaudited, nil at master level)
FYE 2024-12-31 · Unaudited
RevenueUSD 440USD 450USD 0USD 0
Net income (loss)(USD 1,275,953)(USD 1,192,812)USD 0USD 0
Total assetsUSD 73,899,900USD 73,899,461USD 0USD 0
Total liabilitiesUSD 0USD 0USD 0USD 0
CashUSD 6,090USD 5,650USD 0USD 0
AuditorNot disclosedNot disclosedNot disclosedNot disclosed

Auditor’s report

No going-concern qualification, adverse opinion, material weakness, or restatement has been reported for the most recent audited period.

Auditor
Not disclosed
Report date
Not disclosed
Opinion
No auditor's opinion. The financial statements in the SEC-qualified Form 1-A are UNAUDITED; no independent accountant has expressed an opinion or any form of assurance on any period presented.
Going-concern qualification
No
Adverse opinion
No
Material weakness
No
Restatement
No

Tokenized security attributes

Displayed for every security. Where the security is not tokenized, each field is marked not applicable.

Security is tokenized
No
Contract address
Not applicable — security is not tokenized
Network
Not applicable — security is not tokenized
Token standard
Not applicable — security is not tokenized
Role of on-chain record
Not applicable — security is not tokenized
Transfer restriction enforcement
Not applicable — security is not tokenized
Holding period
Not applicable — security is not tokenized
Holding period expiration date
Not applicable — security is not tokenized
Issuer freeze authority
Not applicable — security is not tokenized
Issuer burn authority
Not applicable — security is not tokenized
Issuer reissue authority
Not applicable — security is not tokenized
Smart contract audit status
Not applicable — security is not tokenized
Smart contract auditor
Not applicable — security is not tokenized
Eligible trading venues
Not applicable — security is not tokenized
Collateral or lending arrangement
Not applicable — security is not tokenized

Regulatory currency

Publication date
2026-08-01
Balance sheet date
2025-12-31 (unaudited)
Financials through
2025-12-31
Most recent audited balance sheet
None
Quotation & Resale (Rule 15c2-11 / Rule 144)
Quotation & ResaleUpdate due — interim (1-SA)
Next due: 04/30/2027
State Manual Exemption (audited)
Manual ExemptionNot eligible — no audited financials
Next due: None — past due

Both statuses are computed from the dates above against today’s date and recompute daily. Thresholds: interim 6 months, annual 16 months, audited (manual exemption) 18 months, with a 30-day warning window.