REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To  the Shareholders of DSS AmericaFirst Defensive Growth Fund, DSS AmericaFirst
Large  Cap  Share  Buyback Fund, DSS AmericaFirst Monthly Risk-On Risk-Off Fund,
and DSS AmericaFirst  Income  Fund and the Board of Trustees of DSS AmericaFirst
Quantitative Funds.

In  planning and performing our  audits  of  the  financial  statements  of  DSS
AmericaFirst  Quantitative  Funds  comprising  DSS AmericaFirst Defensive Growth
Fund, DSS AmericaFirst Large Cap Share Buyback Fund,  DSS  AmericaFirst  Monthly
Risk-On Risk-Off Fund, and DSS AmericaFirst Income Fund (the "Funds") as of  and
for the year ended June 30, 2023, in accordance with the standards of the Public
Company  Accounting  Oversight  Board (United States) (PCAOB), we considered the
Funds'  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 Funds' internal control  over  financial
reporting.  Accordingly, we express no such opinion.

The  management of the Funds 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 fund'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  fund'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 fund;  (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  fund  are  being   made   only  in  accordance  with
authorizations  of  management  and  Trustees  of  the  fund;  and  (3)  provide
reasonable  assurance regarding prevention or timely detection  of  unauthorized
acquisition,  use  or  disposition of a fund'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 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
Funds'  annual or interim financial statements will not be prevented or detected
on a timely basis.

Our consideration  of  the  Funds' 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  Funds' 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 June 30, 2023.

This report is intended solely for the information and use of management and the
Board of Trustees of the Funds 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/ COHEN & COMPANY, LTD.
COHEN & COMPANY, LTD.
Philadelphia, Pennsylvania
August 30, 2023