<SEC-DOCUMENT>0001145549-24-015994.txt : 20240313
<SEC-HEADER>0001145549-24-015994.hdr.sgml : 20240313
<ACCEPTANCE-DATETIME>20240313154204
ACCESSION NUMBER:		0001145549-24-015994
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20231231
FILED AS OF DATE:		20240313
DATE AS OF CHANGE:		20240313
EFFECTIVENESS DATE:		20240313

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Destiny Tech100 Inc.
		CENTRAL INDEX KEY:			0001843974
		ORGANIZATION NAME:           	
		IRS NUMBER:				861352850
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-23802
		FILM NUMBER:		24745827

	BUSINESS ADDRESS:	
		STREET 1:		1401 LAVACA STREET #144
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78701
		BUSINESS PHONE:		(415) 639-9966

	MAIL ADDRESS:	
		STREET 1:		1401 LAVACA STREET #144
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78701
</SEC-HEADER>
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        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>N</isFundSecuritiesLending>
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          <relyOnRuleType>Rule 12d1-1 (17 CFR 270.12d1-1)</relyOnRuleType>
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        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
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            <transferAgentName>U.S. Bancorp Fund Services, LLC</transferAgentName>
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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>internal-control.htm
<DESCRIPTION>INTERNAL CONTROL REPORT
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    <div style="text-align: center; margin-left: 2pt; font-family: 'Times New Roman',Times,serif; font-weight: bold;">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
    <div>&#160;</div>
    <div style="margin-left: 2pt;">To the Board of Directors and Shareholders of</div>
    <div style="margin-left: 2pt; font-weight: bold;">Destiny Tech100 Inc.</div>
    <div>&#160;</div>
    <div style="text-align: justify; margin-right: 5.85pt; margin-left: 2pt;">In planning and performing our audit of the financial statements of Destiny Tech100 Inc. (the &#8220;Fund&#8221;) as of and for
      the year ended December 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Fund&#8217;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&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-right: 5.7pt; margin-left: 2pt;">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 fund&#8217;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. A fund&#8217;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 generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of
      management and directors of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the fund&#8217;s assets that could have a material effect on the financial statements.</div>
    <div>&#160;</div>
    <div style="text-align: justify; margin-right: 5.8pt; margin-left: 2pt;">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.</div>
    <div>&#160;</div>
    <div style="text-align: justify; margin-left: 1.95pt; font-family: 'Times New Roman',Times,serif;">A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow for
      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 a combination of deficiencies, in internal control over financial
      reporting, such that there is a reasonable possibility that a material misstatement of the fund&#8217;s annual or interim financial statements will not be prevented or detected on a timely basis.</div>
    <div style="margin-left: 1.95pt;"> <br>
    </div>
    <div style="margin-left: 1.95pt;">
      <div style="text-align: justify; margin-right: 5.75pt; margin-left: 2pt;">Our consideration of the Fund&#8217;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 Public Company Accounting Oversight Board (United States). However, we noted the
        following matter involving internal control over financial reporting and its operation that we consider to be a material weakness as defined above. This condition was considered in determining the nature, timing and extent of the procedures to be
        performed in our audit of the financial statements of the Fund for the year ended December 31, 2023 and this report does not affect our report thereon dated February 29, 2024.</div>
      <div>&#160;</div>
      <div style="text-align: justify; margin-right: 5.8pt; margin-left: 2pt;">For certain of the Fund&#8217;s portfolio investments held in special purpose vehicles, Management did not have adequate
        controls to receive and evaluate underlying financial information that is relevant in the financial reporting process.</div>
      <div><br>
      </div>
      <div style="text-align: justify; margin-right: 5.85pt; margin-left: 2pt;">This report is intended solely for the information and use of the management and the Board of Directors of
        Destiny Tech100 Inc. and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.</div>
      <div>&#160;</div>
      <div style="margin-left: 1.95pt;">Marcum LLP</div>
      <div style="margin-left: 1.95pt;"> <br>
      </div>
      <div style="margin-left: 1.95pt;">/s/ Marcum LLP</div>
      <div style="margin-left: 1.95pt;"> <br>
      </div>
      <div style="margin-left: 1.95pt;">
        <div>San Francisco, CA</div>
        <div>February 29, 2024</div>
        <div> <br>
        </div>
        <div> <br>
        </div>
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