REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 To the Shareholders and Board of Trustees of
AINN Fund, a Series of MSS Series Trust

In  planning  and  performing  our audit of the financial statements of the AINN
Fund, a series of MSS Series Trust  (the  "Fund") as of and for the period ended
June 3, 2019 (commencement of operations) through  May  31,  2020, in accordance
with  the  standards  of the Public Company Accounting Oversight  Board  (United
States)  (PCAOB), we considered  the  Fund's  internal  control  over  financial
reporting,  including  controls  over  safeguarding  securities,  as a basis for
designing our auditing procedures for the purpose of expressing our  opinion  on
the  financial statements and to comply with the requirements of Form N-CEN, but
not for  the purpose of expressing an opinion on the effectiveness of the Fund's
internal control  over  financial  reporting.   Accordingly,  we express no such
opinion.

The  management  of  the  Fund  is responsible for establishing and  maintaining
effective  internal  control  over  financial  reporting.   In  fulfilling  this
responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of  controls.   A company's internal control
over financial reporting is a process designed to provide  reasonable  assurance
regarding  the  reliability  of  financial  reporting  and  the  preparation  of
financial statements for external purposes in accordance with generally accepted
accounting  principles  (GAAP).   A  company's  internal  control over financial
reporting  includes  those  policies  and  procedures  that (1) pertain  to  the
maintenance of records that, in reasonable detail, accurately and fairly reflect
the  transactions  and  dispositions of the assets of the company;  (2)  provide
reasonable assurance that  transactions  are  recorded  as  necessary  to permit
preparation  of  financial statements in accordance with GAAP, and that receipts
and  expenditures of  the  company  are  being  made  only  in  accordance  with
authorizations  of  management  and  directors  of  the company; and (3) provide
reasonable  assurance regarding prevention or timely detection  of  unauthorized
acquisition, use or disposition of a company's assets that could have a material
effect on the financial statements.

Because of its  inherent  limitations, internal control over financial reporting
may not prevent or detect material  misstatements.   Also,  projections  of  any
evaluation  of  effectiveness  to  future  periods  are subject to the risk that
controls may become inadequate because of changes in  conditions,  or  that  the
degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design
or  operation of a control does not allow management or employees, in the normal
course   of   performing   their   assigned  functions,  to  prevent  or  detect
misstatements  on  a  timely basis. A material  weakness  is  a  deficiency,  or
combination of deficiencies,  in internal control over financial reporting, such
that there is a reasonable possibility  that  a  material  misstatement  of  the
Fund's  annual or interim financial statements will not be prevented or detected
on a timely basis.

Our consideration  of  the  Fund's internal control over financial reporting was
for  the  limited  purpose described  in  the  first  paragraph  and  would  not
necessarily disclose  all  deficiencies  in internal control that might material
weaknesses under standards established by  the  PCAOB.   However,  we  noted  no
deficiencies  in  the Fund's internal control over financial reporting and their
operation, including  controls over safeguarding securities, that we consider to
be a material weakness as defined above as of May 31, 2020.

This report is intended solely for the information and use of management and the
Board of Trustees of the  AINN  Fund,  a  Series  of  MSS  Series  Trust and the
Securities and Exchange Commission and is not intended to be and should  not  be
used by anyone other than these specified parties.

/S/ SANVILLE and COMPANY
Abington, Pennsylvania
July 28, 2020