March 20, 2020

Joshua B. Goldstein
General Counsel
Masterworks 008, LLC
497 Broome Street
New York, New York 10013

       Re: Masterworks 008, LLC
           Offering Statement on Form 1-A
           Filed on February 27, 2020
           File No. 024-11165

Dear Mr. Goldstein:

        We have reviewed your offering statement and have the following
comments. In some
of our comments, we may ask you to provide us with information so we may better
understand
your disclosure.

       Please respond to this letter by amending your offering statement and
providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response. After reviewing any amendment to your offering statement and the
information you
provide in response to these comments, we may have additional comments.

Offering Statement on Form 1-A filed on February 27, 2020

Dilution, page 27

1.    We are unable to calculate the estimated net book value per share after
giving effect to the
      proceeds of the offering and payment of the true-up. Please show us how
you computed
      the estimated net tangible book value per share after the offering and
the amount
      of dilution in the net tangible book value per share. If necessary,
please revise your
      disclosure accordingly.
2.    We are unable to compute the number and percentages of shares of Class A
common
      stock Masterworks would receive upon conversion of 100% of the Class B
shares based
      on the amounts presented in the table at the bottom of the page and the
formula for the
      conversion. Please show us how you computed the amounts disclosed
assuming the
      hypothetical Class A share values presented. In addition, if the
hypothetical Class A share
      values presented do not represent the assumed volume weighted average
trading prices
 Joshua B. Goldstein
Masterworks 008, LLC
March 20, 2020
Page 2
       (VWAPs), please revise to disclose the assumed VWAPs rather than the
hypothetical
       Class A share values presently disclosed.
Exhibits

3.     We note that Section 11 of the form of subscription agreement contains a
jury waiver
       provision. Please revise your disclosure in the offering circular to
describe the provision
       and to state, as you do in the agreement, that it does not apply to
claims under the federal
       securities laws.
4.     We note that you have relied and expect that investors will rely on the
appraisal that is
       attached as an exhibit to the Intercompany Agreement. Please file an
appraiser's consent
       as contemplated by Item 17, paragraph 11, of Form 1-A, or tell us why
you are not
       required to do so.
        We will consider qualifying your offering statement at your request. If
a participant in
your offering is required to clear its compensation arrangements with FINRA,
please have
FINRA advise us that it has no objections to the compensation arrangements
prior to
qualification.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff. We also remind you that, following qualification of your
Form 1-A, Rule 257
of Regulation A requires you to file periodic and current reports, including a
Form 1-K which
will be due within 120 calendar days after the end of the fiscal year covered
by the report.

        You may contact Robert Shapiro at (202) 551-3273 or Bill Thompson at
(202) 551-3344
if you have questions regarding comments on the financial statements and
related
matters. Please contact Daniel Morris at (202) 551-3314 or Jennifer L pez at
(202) 551-3792
with any other questions.



                                                              Sincerely,
FirstName LastNameJoshua B. Goldstein
                                                              Division of
Corporation Finance
Comapany NameMasterworks 008, LLC
                                                              Office of Trade &
Services
March 20, 2020 Page 2
cc:       Laura Anthony, Esq.
FirstName LastName