  We compute in the heavy quark effective theory the soft coefficient D_2
entering the resummation of next-to-next-to-leading threshold logarithms for
jets initiated by a quark with a small mass compared to the hard scale of the
process. We find complete agreement with a previous computation in full QCD.
Contrary to our previous guess, this coefficient turns out to be different from
that one entering heavy flavor decay or heavy flavor fragmentation.
