January 13, 2023


Via U.S. Mail

Duron Coleman
c/o 1341 East 98th Street
Brooklyn, New York 11236


                      Re:     Duron S Coleman Trust
                              File No. 811-23642

Dear Duron Coleman:

         On February 17, 2021 you filed a Form N-8A notifying the Commission of
your intention
to register as an investment company under the Investment Company Act of 1940 (
  1940 Act   ).
In that filing, you note that you are concurrently filing a registration
statement pursuant to
Section 8(b) of the 1940 Act but the registration statement was not included
with the filing nor
was it later filed.

        As such, your current filing is materially deficient. Consequently, we
believe you should
either deregister the company or amend the filing to provide substantive and
accurate responses
to the Form N-8A item requirements. In that regard, we believe you should
consult with a
lawyer to assist you with the deregistration process or in complying with the
requirements of
Form N-8A.

       As a result of these deficiencies, you should not deem yourself a
registered    investment
company. We do not believe investors should rely on the documents you have
filed with us for
any investment purpose. It is our intention to post this letter.

If you have any questions, you may contact our office at (202) 551-6921.

                                                Sincerely,


                                                Disclosure Review and
Accounting Office