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