Exhibit 9.1
Summit LLC Certified Public Accountants 999 18th Street • Suite 3000 Denver, CO 80202 |
January 8, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-0405
RE: | Masterworks 002, LLC Form 1-U (File No. 024-10884) |
We have read the statements made by Masterworks 002, LLC (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4(a) of Form 1-U, as part of the Form 1-U of Masterworks 002, LLC dated January 8, 2021. We agree with the statements concerning our Firm in such Form 1-U.
Very truly yours,
Summit LLC