EX-99.(J)(4) 4 ex99-j4.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM WITH RESPECT TO THE TIMBER POINT FUNDS

Exhibit 99.(j)(4)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of our report dated November 29, 2023, relating to the financial statements and financial highlights of Timber Point Global Allocations Fund and Timber Point Alternative Income Fund, each a series of 360 Funds, for the year ended September 30, 2023, and to the references to our firm under the headings “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” in the Statement of Additional Information.

COHEN & COMPANY, LTD.

Philadelphia, Pennsylvania
January 26, 2024