Towards the sorites paradox, many theorests have suggested their own solutions. Among these many, Sorensen suggests his version of epistecism solution, \emph{truthmaker gap epistecism}, according to which the sorties paradox arises because there are unground truths -- true with no truthmaker. Nevertheless, Sorensen's version has been criticized for abandoning \emph{higher-order} vagueness. This paper suggests a novel version of truthmaker theory for vague predicates, which not only solves the sorites paradox but also encompasses higher-order vagueness.