{
  "schema_version": "1.0.0",
  "issuer_slug": "masterworks-vault-17-llc",
  "security_slug": "class-a-ordinary-shares",
  "issuer_legal_name": "Masterworks Vault 17, LLC",
  "issuer_address": "1 World Trade Center, 57th Floor, New York, NY 10007, USA",
  "security_name": "Class A Ordinary Shares (issued by series)",
  "security_class": "Class A Ordinary Shares, no par value, issued on a per-series basis (47 series presented)",
  "cik": null,
  "exemption": "Reg A",
  "state_of_incorporation": "Delaware",
  "transfer_agent": null,
  "auditor": null,
  "legal_counsel": null,
  "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": [
    {
      "name": "Nigel S. Glenday",
      "title": "Chief Executive Officer and Chief Financial Officer; Member, Board of Managers"
    },
    {
      "name": "Joshua B. Goldstein",
      "title": "General Counsel and Secretary; Member, Board of Managers"
    },
    {
      "name": "Eli D. Broverman",
      "title": "Member, Board of Managers (Independent)"
    }
  ],
  "capital_structure_as_of": "2025-12-31",
  "capital_structure": [
    {
      "class_or_series": "Series 1 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 136 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 142 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 144 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 145 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 146 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 147 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 149 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 150 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 152 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 153 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 154 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 155 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 156 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 157 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 158 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 159 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 160 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 161 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 162 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 163 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 164 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 165 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 166 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 167 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 168 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 169 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 170 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 171 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 172 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 173 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 174 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 175 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 176 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 177 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 178 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 179 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 180 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 182 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 183 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 185 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 187 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 188 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 189 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 194 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 286 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 500 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    }
  ],
  "holders_of_record": null,
  "holders_of_record_as_of": null,
  "financial_statements": [
    {
      "fiscal_year": "FY2025 — Target Issuer Financials (unaudited)",
      "fiscal_year_end": "2025-12-31",
      "audited": false,
      "auditor": null,
      "total_assets": 73899900,
      "total_liabilities": 0,
      "revenue": 440,
      "net_income": -1275953,
      "cash": 6090,
      "currency": "USD",
      "statement_url": null
    },
    {
      "fiscal_year": "FY2024 — Target Issuer Financials (unaudited)",
      "fiscal_year_end": "2024-12-31",
      "audited": false,
      "auditor": null,
      "total_assets": 73899461,
      "total_liabilities": 0,
      "revenue": 450,
      "net_income": -1192812,
      "cash": 5650,
      "currency": "USD",
      "statement_url": null
    },
    {
      "fiscal_year": "FY2025 — Issuer historical consolidated (unaudited, nil at master level)",
      "fiscal_year_end": "2025-12-31",
      "audited": false,
      "auditor": null,
      "total_assets": 0,
      "total_liabilities": 0,
      "revenue": 0,
      "net_income": 0,
      "cash": 0,
      "currency": "USD",
      "statement_url": null
    },
    {
      "fiscal_year": "FY2024 — Issuer historical consolidated (unaudited, nil at master level)",
      "fiscal_year_end": "2024-12-31",
      "audited": false,
      "auditor": null,
      "total_assets": 0,
      "total_liabilities": 0,
      "revenue": 0,
      "net_income": 0,
      "cash": 0,
      "currency": "USD",
      "statement_url": null
    }
  ],
  "auditor_report": {
    "auditor": null,
    "report_date": null,
    "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": false,
    "going_concern_language": null,
    "adverse_opinion": false,
    "adverse_opinion_language": "Audit scope: NO AUDIT. Every financial statement presented — both the issuer's historical consolidated statements and the Target Issuer Financials — is labeled UNAUDITED in the Form 1-A. Because there is no audited income statement or balance sheet for any period, this disclosure does not on its own satisfy the audited-financials predicate typically required for a state securities-manual exemption. Basis of eligibility is SEC qualification of the Regulation A offering and publication on EDGAR, not an audit. At the master level the Company's historical consolidated statements are nil or near-nil; economic substance sits in the Target Issuer Financials of the affiliated entity being acquired and at the series level.",
    "material_weakness": false,
    "material_weakness_language": "None identified. No audit of internal control over financial reporting was performed.",
    "restatement": false,
    "restatement_language": null
  },
  "tokenized_attributes": {
    "is_tokenized": false,
    "contract_address": null,
    "network": null,
    "token_standard": null,
    "onchain_record_role": null,
    "transfer_restriction_enforcement": null,
    "holding_period": null,
    "holding_period_expiration_date": null,
    "issuer_freeze_authority": null,
    "issuer_burn_authority": null,
    "issuer_reissue_authority": null,
    "smart_contract_audit_status": null,
    "smart_contract_auditor": null,
    "eligible_trading_venues": null,
    "collateral_or_lending_arrangement": null
  },
  "guardd_publication_date": "2026-08-01",
  "last_verified_date": "2026-08-01",
  "next_annual_financials_due_date": "2027-03-31",
  "status": "Current",
  "status_note": "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)).",
  "series_count": 47,
  "publication_date": "2026-08-01",
  "balance_sheet_date": "2025-12-31",
  "financials_through_date": "2025-12-31",
  "audited": false,
  "audited_balance_sheet_date": null,
  "regulatory_currency": {
    "computed_at": "2026-08-04T12:46:45.721Z",
    "thresholds": {
      "interim_months": 6,
      "annual_months": 16,
      "manual_exemption_months": 18,
      "warning_days": 30
    },
    "quotation_resale": {
      "clock": "quotation_resale",
      "label": "Quotation & Resale",
      "detail": "Balance sheet 12/31/2025 · financials through 12/31/2025 · interim due 06/30/2026 · annual due 04/30/2027",
      "explanation": "Interim financial information stays current for 6 months and the annual balance sheet for 16 months; unaudited interims are acceptable for quotation and resale.",
      "level": "red",
      "text": "Update due — interim (1-SA)",
      "next_due_date": "2027-04-30"
    },
    "manual_exemption": {
      "clock": "manual_exemption",
      "label": "Manual Exemption",
      "level": "grey",
      "text": "Not eligible — no audited financials",
      "next_due_date": null,
      "detail": "No audited balance sheet is on file for this report.",
      "explanation": "A state securities-manual exemption generally requires an audited balance sheet dated within 18 months."
    },
    "needs_attention": true,
    "disclaimer": "Status reflects information-currency timeframes under SEC Rule 15c2-11 and Rule 144 and state manual-exemption requirements; it is not legal advice."
  },
  "canonical_url": "https://guardd.com/disclosures/masterworks-vault-17-llc/class-a-ordinary-shares",
  "json_url": "https://guardd.com/disclosures/masterworks-vault-17-llc/class-a-ordinary-shares.json"
}