REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of the
Parvin Hedged Equity Solari World Fund, a series of MSS Series Trust

In  planning  and performing our audit of the financial statements of the Parvin
Hedged Equity Solari World Fund, a series of MSS Series Trust, as of and for the
year ended November  30,  2023,   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  trustees  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 inherent limitations, internal control over financial reporting  may
not prevent  or  detect  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 be material
weaknesses under standards  established  by  the  PCAOB.   However,  we noted no
deficiencies  in  the Parvin Hedged Equity Solari World Fund's internal  control
over financial reporting and its operation, including controls over safeguarding
securities, that we  consider  to  be a material weakness as defined above as of
November 30, 2023.

This report is intended solely for the information and use of management and the
Board of Trustees of the Parvin Hedged Equity Solari World Fund, a series of the
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 & COMPANY
Huntingdon Valley, Pennsylvania
January 29, 2024