User blog comment:Maggosh/Predicting Volume 44/@comment-1429792-20100319220627

Well, Starrk died in volume 43 (and hasn't been seen since that chapter), so it would be extremely weird (& highly unlikely) to see him on the cover of vol44. But Kubo does do weird things sometimes.

Imo, Tosen is the most likely to get it this time around, with Komamura second. Those two played the biggest role in the chapters that should make up vol44. Everyone else that has played a notable role in those chapters has had a volume cover before, bar Unohana (and her role was fairly minor compared to Tosen & Sajin).

So my guess is it will be Tosen, with orange text, and will be called Vice It.