360 FUNDS
4520 Main Street, Suite 1425
Kansas City, MO 64111
FORESIDE DISTRIBUTION SERVICES, L.P.
Three Canal Plaza, Suite 100
Portland, ME 04101
June 11, 2014
VIA EDGAR
U.S. Securities and Exchange Commission
Filing Desk
100 F Street, N.E.
Washington, DC 20549
| RE: | 360 Funds (the “Trust”) (File No. 333-195775) |
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby requests the acceleration of the effective date of Pre-Effective Amendment No. 3 to the Registration Statement of the above-reference investment company as filed on Form N-14, with respect to the IMS Capital Value Fund, IMS Strategic Income Fund, and IMS Dividend Growth Fund, to Friday, June 13, 2014, or such other earlier date as the Commission decides.
| | Very truly yours, |
| | |
| | 360 FUNDS |
| | | |
| | By: | /s/ Randall Linscott |
| | | Randall Linscott, President |
| | | |
| | FORESIDE DISTRIBUTION SERVICES, L.P. |
| | | |
| | By: | /s/ Mark A. Fairbanks |
| | | Mark A. Fairbanks, President |
| cc: | Ms. Deborah O’Neal-Johnson |
| | Division of Investment Management |
| | U.S. Securities and Exchange Commission |
