EX-99.IND PUB ACCT 5 ex99-acct.htm LETTER FROM THE FUND FORMER ACCOUNTANT

 

360 Funds N-CSR

 

EX-99.IND PUB ACCT

 

 

 

 

 

September 7, 2023

 

 

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

 

Re: 360 Funds
File no. 811-21726

 

 

Dear Sir or Madam:

 

We have read Exhibit 13 of Form N-CSR of IMS Capital Value Fund and IMS Strategic Income Fund, each a series of 360 Funds, dated September 7, 2023, and agree with the statements concerning our Firm contained therein.

 

 

Very truly yours,

 

 

BBD, LLP