<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/nport" xmlns:com="http://www.sec.gov/edgar/common" xmlns:ncom="http://www.sec.gov/edgar/nportcommon" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
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    <isConfidential>false</isConfidential>
    <filerInfo>

      <filer>
        <issuerCredentials>
          <cik>0001319067</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>


      <seriesClassInfo>
        <seriesId>S000058834</seriesId>
        <classId>C000209764</classId>
      </seriesClassInfo>


    </filerInfo>
  </headerData>
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      <regName>360 Funds</regName>
      <regFileNumber>811-21726</regFileNumber>
      <regCik>0001319067</regCik>
      <regLei>549300VZWK4R225PCM36</regLei>
      <regStreet1>4300 Shawnee Mission Parkway</regStreet1>
      <regStreet2>SUITE 100</regStreet2>
      <regCity>Fairway</regCity>
      <regStateConditional regCountry="US" regState="US-KS"/>
      <regZipOrPostalCode>66205</regZipOrPostalCode>
      <regPhone>877-244-6235</regPhone>
      <seriesName>Timber Point Alternative Income Fund</seriesName>
      <seriesId>S000058834</seriesId>
      <seriesLei>549300HOMQG13U3KB833</seriesLei>
      <repPdEnd>2024-09-30</repPdEnd>
      <repPdDate>2024-03-31</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
    <fundInfo>
      <totAssets>14488274.6</totAssets>
      <totLiabs>14180.87</totLiabs>
      <netAssets>14474093.73</netAssets>
      <assetsAttrMiscSec>0</assetsAttrMiscSec>
      <assetsInvested>0</assetsInvested>
      <amtPayOneYrBanksBorr>0</amtPayOneYrBanksBorr>
      <amtPayOneYrCtrldComp>0</amtPayOneYrCtrldComp>
      <amtPayOneYrOthAffil>0</amtPayOneYrOthAffil>
      <amtPayOneYrOther>0</amtPayOneYrOther>
      <amtPayAftOneYrBanksBorr>0</amtPayAftOneYrBanksBorr>
      <amtPayAftOneYrCtrldComp>0</amtPayAftOneYrCtrldComp>
      <amtPayAftOneYrOthAffil>0</amtPayAftOneYrOthAffil>
      <amtPayAftOneYrOther>0</amtPayAftOneYrOther>
      <delayDeliv>0</delayDeliv>
      <standByCommit>0</standByCommit>
      <liquidPref>0</liquidPref>
      <cshNotRptdInCorD>31484.85</cshNotRptdInCorD>
      <curMetrics>
        <curMetric>
          <curCd>USD</curCd>
          <intrstRtRiskdv01 period10Yr="0" period1Yr="0" period30Yr="0" period3Mon="0" period5Yr="0"/>
          <intrstRtRiskdv100 period10Yr="0" period1Yr="0" period30Yr="0" period3Mon="0" period5Yr="0"/>
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      </curMetrics>
      <creditSprdRiskInvstGrade period10Yr="0" period1Yr="0" period30Yr="0" period3Mon="0" period5Yr="0"/>
      <creditSprdRiskNonInvstGrade period10Yr="0" period1Yr="0" period30Yr="0" period3Mon="0" period5Yr="0"/>
      <isNonCashCollateral>N</isNonCashCollateral>
      <returnInfo>
        <monthlyTotReturns>
          <monthlyTotReturn classId="C000209764" rtn1="0.26" rtn2="0.26" rtn3="1.67"/>
        </monthlyTotReturns>
        <monthlyReturnCats>
          <equityContracts>
            <mon1 netRealizedGain="0" netUnrealizedAppr="3.75"/>
            <mon2 netRealizedGain="0" netUnrealizedAppr="-7.5"/>
            <mon3 netRealizedGain="0" netUnrealizedAppr="7.5"/>
            <optionCategory>
              <instrMon1 netRealizedGain="0" netUnrealizedAppr="0"/>
              <instrMon2 netRealizedGain="0" netUnrealizedAppr="0"/>
              <instrMon3 netRealizedGain="0" netUnrealizedAppr="0"/>
            </optionCategory>
            <warrantCategory>
              <instrMon1 netRealizedGain="0" netUnrealizedAppr="3.75"/>
              <instrMon2 netRealizedGain="0" netUnrealizedAppr="-7.5"/>
              <instrMon3 netRealizedGain="0" netUnrealizedAppr="7.5"/>
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        </monthlyReturnCats>
        <othMon1 netRealizedGain="115630.95" netUnrealizedAppr="-72912.02"/>
        <othMon2 netRealizedGain="12976.42" netUnrealizedAppr="663.76"/>
        <othMon3 netRealizedGain="32101.1" netUnrealizedAppr="142440.38"/>
      </returnInfo>
      <mon1Flow redemption="43316.96" reinvestment="0" sales="4148.28"/>
      <mon2Flow redemption="386792.58" reinvestment="0" sales="495323.16"/>
      <mon3Flow redemption="27156.73" reinvestment="0" sales="445895.06"/>


    </fundInfo>
    <invstOrSecs>
      <invstOrSec>
        <name>Ameriquest Mortgage Securities Inc Asset-Backed Pass-Through Ctfs Ser 2003-11</name>
        <lei>N/A</lei>
        <title>ABS</title>
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        <identifiers>
          <isin value="US03072SLU77"/>
        </identifiers>
        <balance>63.55</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>87.92</valUSD>
        <pctVal>0.000607</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-MBS</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-12-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>5.455</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Countrywide Asset-Backed Certificates</name>
        <lei>N/A</lei>
        <title>ABS</title>
        <cusip>126671UD6</cusip>
        <identifiers>
          <isin value="US126671UD69"/>
        </identifiers>
        <balance>3288.76</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2891.83</valUSD>
        <pctVal>0.019979</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-MBS</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2017-10-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>4.238</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>GE Capital Mortgage Services Inc 1999-HE1 Trust</name>
        <lei>N/A</lei>
        <title>ABS</title>
        <cusip>36157RD85</cusip>
        <identifiers>
          <isin value="US36157RD855"/>
        </identifiers>
        <balance>23.03</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>22.71</valUSD>
        <pctVal>0.000157</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-MBS</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-04-25</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.265</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>RiverNorth/DoubleLine Strategic Opportunity Fund Inc</name>
        <lei>549300TYVWPHZ1HNWL70</lei>
        <title>CLOSED END FUND</title>
        <cusip>76882G107</cusip>
        <identifiers>
          <isin value="US76882G1076"/>
        </identifiers>
        <balance>35000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>301700</valUSD>
        <pctVal>2.084414</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Royce Value Trust Inc</name>
        <lei>254900NJE1W1YYKNVM16</lei>
        <title>CLOSED END FUND</title>
        <cusip>780910105</cusip>
        <identifiers>
          <isin value="US7809101055"/>
        </identifiers>
        <balance>21975</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>333360.75</valUSD>
        <pctVal>2.303155</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Banc of America Funding 2006-2 Trust</name>
        <lei>N/A</lei>
        <title>COLLATERALIZED MORTG</title>
        <cusip>05949QAZ8</cusip>
        <identifiers>
          <isin value="US05949QAZ81"/>
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        <balance>2435.787</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2024.97</valUSD>
        <pctVal>0.01399</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-MBS</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2036-03-25</maturityDt>
          <couponKind>Fixed</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Washington Mutual Mortgage Pass-Through Certificates WMALT Series 2006-7 Trust</name>
        <lei>N/A</lei>
        <title>COLLATERALIZED MORTG</title>
        <cusip>93935HAA5</cusip>
        <identifiers>
          <isin value="US93935HAA59"/>
        </identifiers>
        <balance>19255.5</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>5323.24</valUSD>
        <pctVal>0.036778</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-MBS</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2036-09-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>4.054</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Blackstone Secured Lending Fund</name>
        <lei>549300KM7KWQHVBNH962</lei>
        <title>COMMON STOCK</title>
        <cusip>09261X102</cusip>
        <identifiers>
          <isin value="US09261X1028"/>
        </identifiers>
        <balance>20000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>623000</valUSD>
        <pctVal>4.304242</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Direxion Daily S&amp;P 500 Bull 3X</name>
        <lei>WJRYIWB43R3GOXOHLG28</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>25459W862</cusip>
        <identifiers>
          <isin value="US25459W8626"/>
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        <balance>2000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>268060</valUSD>
        <pctVal>1.851999</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Invesco S&amp;P 500 Equal Weight ETF</name>
        <lei>N/A</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>46137V357</cusip>
        <identifiers>
          <isin value="US46137V3574"/>
        </identifiers>
        <balance>5000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>846850</valUSD>
        <pctVal>5.850798</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>iShares 1-3 Year Treasury Bond ETF</name>
        <lei>549300W0WX9TL4G6HM56</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>464287457</cusip>
        <identifiers>
          <isin value="US4642874576"/>
        </identifiers>
        <balance>5000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>408900</valUSD>
        <pctVal>2.825047</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>iShares 7-10 Year Treasury Bond ETF</name>
        <lei>549300XS1PPZG92M8L16</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>464287440</cusip>
        <identifiers>
          <isin value="US4642874402"/>
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        <balance>10000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>946600</valUSD>
        <pctVal>6.53996</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>iShares Core U.S. Aggregate Bond ETF</name>
        <lei>549300F7VSXTKBGHJE47</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>464287226</cusip>
        <identifiers>
          <isin value="US4642872265"/>
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        <balance>30000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2938200</valUSD>
        <pctVal>20.299717</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>SPDR Bloomberg High Yield Bond ETF</name>
        <lei>549300NCLW2248PN7J24</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>78468R622</cusip>
        <identifiers>
          <isin value="US78468R6229"/>
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        <balance>20000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1904000</valUSD>
        <pctVal>13.154537</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>SPDR Bloomberg Short Term High Yield Bond ETF</name>
        <lei>549300YI2V5ELVW58659</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>78468R408</cusip>
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          <isin value="US78468R4083"/>
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        <balance>110000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2774200</valUSD>
        <pctVal>19.166658</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Vanguard Short-Term Corporate Bond ETF</name>
        <lei>N/A</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>92206C409</cusip>
        <identifiers>
          <isin value="US92206C4096"/>
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        <balance>30000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2319300</valUSD>
        <pctVal>16.023801</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>VanEck Bitcoin Trust</name>
        <lei>549300TNL4G0U4518067</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>92189K105</cusip>
        <identifiers>
          <isin value="US92189K1051"/>
        </identifiers>
        <balance>3000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>241020</valUSD>
        <pctVal>1.665182</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Federated Hermes Government Obligations Fund</name>
        <lei>254900VAJ9169N7JRF45</lei>
        <title>MONEY MARKET FUND</title>
        <cusip>60934N104</cusip>
        <identifiers>
          <isin value="US60934N1046"/>
        </identifiers>
        <balance>536951.09</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>536951.09</valUSD>
        <pctVal>3.709739</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Harbor Custom Development Inc</name>
        <lei>549300X40TN4PVCY6F45</lei>
        <title>PREFERRED STOCK</title>
        <cusip>41150T207</cusip>
        <identifiers>
          <isin value="US41150T2078"/>
        </identifiers>
        <balance>4286</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4286</valUSD>
        <pctVal>0.029612</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Harbor Custom Development Inc</name>
        <lei>549300X40TN4PVCY6F45</lei>
        <title>WARRANT</title>
        <cusip>41150T124</cusip>
        <identifiers>
          <isin value="US41150T1245"/>
        </identifiers>
        <balance>37500</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>11.25</valUSD>
        <pctVal>0.000078</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>THINKEQUITY LLC</counterpartyName>
              <counterpartyLei>254900WWSYG7CTOR0R32</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Harbor Custom Development Inc</issuerName>
                <issueTitle>COMMON STOCK</issueTitle>
                <identifiers>
                  <isin value="US41150T1088"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1</shareNo>
            <exercisePrice>59.4</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-10-05</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-363.75</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2024-05-23</ncom:dateSigned>
      <ncom:nameOfApplicant>360 Funds</ncom:nameOfApplicant>
      <ncom:signature>/s/ Larry E. Beaver, Jr.</ncom:signature>
      <ncom:signerName>Larry E. Beaver, Jr.</ncom:signerName>
      <ncom:title>Treasurer and Principal Financial Officer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
