Masterworks 004 1-U Current report (pursuant to Regulation A)

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 004, LLC Form 1-U (File No. 024-11099)

We have read the statements made by Masterworks 004, 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 004, LLC dated January 8, 2021. We agree with the statements concerning our Firm in such Form 1-U.

Very truly yours,

 

Summit LLC