Exhibit 99.1

Masterworks 070, LLC

	Gross Artwork Sale Proceeds	$	2,700,000
(+)	Cash on Balance Sheet	$	110
(-)	Sale Expenses Charged to Issuer	$	0
=	Net Liquidation Proceeds	$	2,700,110
(-)	Class B Shares	$	(100.00	)
(-)	Class B Profit Share	$	(44,626.00	)
=	Distributable Proceeds to Class A Shares	$	2,655,384.00
(/)	Total Class A Shares Outstanding		123,844	*
=	Distributable Proceeds per Class A Share	$	21.44
(/)	Initial Offering Price per Class A Share	$	20.00
=	Multiple on Invested Capital (MOIC)		1.07
	Offering period
	Cash Receipt Date		12/12/2022
(-)	Final Offering Close Date		3/31/2022
=	Days from final close to cash receipt		256
(/)	Days of year		365
=	IRR Period (in years)		0.70
	IRR Calculation
	MOIC		1.07
	IRR Period (in years)		0.70
	IRR		10.4	%

*Reflects 1,744 Class A shares issued in respect of administrative service fees to Masterworks Administrative Services, LLC.