1-Z LIVE 0001839287 XXXXXXXX N true Masterworks 040, LLC 1 World Trade Center 57th Floor New York NY 10007 203-518-5172 024-11423 Class A Ordinary Shares 024-11423 0 0001839287 Masterworks 040, LLC Masterworks 040, LLC /s/ Josh Goldstein 06-29-2026 General Counsel, Secretary and Member of the Board of Managers