-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 OKmvC9e7+zDIOYgkFzjJENckVu629YE0jCg062h4gxxzZxyyIy6KMEfAwtQtAPgf
 dS/wWaQfJxwgjfoAyTmnlg==

<SEC-DOCUMENT>0001131258-09-000004.txt : 20090528
<SEC-HEADER>0001131258-09-000004.hdr.sgml : 20090528
<ACCEPTANCE-DATETIME>20090527191022
ACCESSION NUMBER:		0001131258-09-000004
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090528
DATE AS OF CHANGE:		20090527
EFFECTIVENESS DATE:		20090528

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TWO DEGREES LLC
		CENTRAL INDEX KEY:			0001131258
		IRS NUMBER:				841246887
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-49764
		FILM NUMBER:		09855684

	BUSINESS ADDRESS:	
		STREET 1:		821 SECOND AVENUE
		STREET 2:		SUITE 1900
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98104
		BUSINESS PHONE:		2064415600

	MAIL ADDRESS:	
		STREET 1:		821 SECOND AVENUE
		STREET 2:		SUITE 1900
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98104
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0301</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001131258</cik>
        <entityName>TWO DEGREES LLC</entityName>
        <issuerAddress>
            <street1>821 SECOND AVENUE</street1>
            <street2>SUITE 1900</street2>
            <city>SEATTLE</city>
            <stateOrCountry>WA</stateOrCountry>
            <zipCode>98104</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>2064415600</issuerPhoneNumber>
        <issuerPreviousNameList>
            <previousName>Accounting Quest, LLC</previousName>
        </issuerPreviousNameList>
        <jurisdictionOfInc>CO</jurisdictionOfInc>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Anthony</firstName>
                <middleName>M.</middleName>
                <lastName>Rojas</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>821 Second Avenue</street1>
                <street2>Suite 1900</street2>
                <city>Seattle</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>98104</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Bradford</firstName>
                <middleName></middleName>
                <lastName>Jackson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>821 Second Avenue</street1>
                <street2>Suite 1900</street2>
                <city>Seattle</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>98104</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mike</firstName>
                <middleName>D</middleName>
                <lastName>Heffernan</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>821 Second Avenue</street1>
                <street2>Suite 1900</street2>
                <city>Seattle</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>98104</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ingvar</firstName>
                <middleName></middleName>
                <lastName>Petursson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>821 Second Avenue</street1>
                <street2>Suite 1900</street2>
                <city>Seattle</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>98104</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Bryan</firstName>
                <middleName></middleName>
                <lastName>Weeks</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>821 Second Avenue</street1>
                <street2>Suite 1900</street2>
                <city>Seattle</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>98104</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-05-15</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>25000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>1372500</totalOfferingAmount>
            <totalAmountSold>697325</totalAmountSold>
            <totalRemaining>675175</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>true</hasNonAccreditedInvestors>
            <numberNonAccreditedInvestors>3</numberNonAccreditedInvestors>
            <totalNumberAlreadyInvested>5</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>TWO DEGREES LLC</issuerName>
                <signatureName>Anthony M. Rojas</signatureName>
                <nameOfSigner>Anthony M. Rojas</nameOfSigner>
                <signatureTitle>President</signatureTitle>
                <signatureDate>2009-05-27</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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