360 Funds
August 6, 2020
U.S. Securities and Exchange Commission
Division of Investment Management, Disclosure Review Office
100 F Street N.E.
Washington DC 20549
Phone | 202.551.6769
| Attention: | Deborah O’Neal |
| Re: | 360 Funds (the “Trust”) Request for Acceleration of the Effective Date of Form N-14/A filed on August 7, 2020 (“Proxy Statement/Prospectus”) Pertaining to the Reorganization of the Timber Point Alternatives Fund into the Timber Point Global Allocations Fund, both series of the Trust |
Dear Ms. O’Neal:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Form N-14/A Proxy Statement/Prospectus which was filed with the U.S. Securities Exchange Commission on August 7, 2020 via EDGAR be accelerated so that the same will become effective at 5:00 p.m. Eastern Time, Friday, August 7, 2020, or as soon thereafter as practicable.
If you have any questions concerning this request, please do not hesitate to contact John Lively at 913.660.0778.
| 360 Funds | ||
| /s/ Randall Linscott | ||
| By: Randall K. Linscott | ||
| Title: President | ||
| Matrix 360 Distributors, LLC | ||
| /s/ Brandon J. Byrd | ||
| By: Brandon J. Byrd | ||
| Title: President | ||
