<?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>2024-09-30</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
    <fundInfo>
      <totAssets>18853810.5</totAssets>
      <totLiabs>23891.85</totLiabs>
      <netAssets>18829918.65</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>69791.28</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"/>
        </curMetric>
      </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="2.54" rtn2="0.99" rtn3="1.47"/>
        </monthlyTotReturns>
        <monthlyReturnCats>
          <equityContracts>
            <mon1 netRealizedGain="0" netUnrealizedAppr="0"/>
            <mon2 netRealizedGain="0" netUnrealizedAppr="-3.75"/>
            <mon3 netRealizedGain="0" netUnrealizedAppr="0"/>
            <optionCategory>
              <instrMon1 netRealizedGain="0" netUnrealizedAppr="0"/>
              <instrMon2 netRealizedGain="0" netUnrealizedAppr="0"/>
              <instrMon3 netRealizedGain="0" netUnrealizedAppr="0"/>
            </optionCategory>
            <warrantCategory>
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              <instrMon2 netRealizedGain="0" netUnrealizedAppr="-3.75"/>
              <instrMon3 netRealizedGain="0" netUnrealizedAppr="0"/>
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        </monthlyReturnCats>
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        <othMon2 netRealizedGain="-13996.98" netUnrealizedAppr="136841.71"/>
        <othMon3 netRealizedGain="5160.49" netUnrealizedAppr="197018.5"/>
      </returnInfo>
      <mon1Flow redemption="334646.87" reinvestment="0" sales="703643.3"/>
      <mon2Flow redemption="17322.82" reinvestment="0" sales="314819.97"/>
      <mon3Flow redemption="7967.88" reinvestment="0" sales="2467420.08"/>


    </fundInfo>
    <invstOrSecs>
      <invstOrSec>
        <name>Ameriquest Mortgage Securities Inc Asset-Backed Pass-Through Ctfs Ser 2003-11</name>
        <lei>N/A</lei>
        <title>ABS</title>
        <cusip>03072SLU7</cusip>
        <identifiers>
          <isin value="US03072SLU77"/>
        </identifiers>
        <balance>57.05</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>92.63</valUSD>
        <pctVal>0</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-MBS</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-11-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>5.427</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>3264.59</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2915.34</valUSD>
        <pctVal>0.015</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>3.79637</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>9.95</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>9.94</valUSD>
        <pctVal>0</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>42175</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>382738.13</valUSD>
        <pctVal>2.033</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 Small-Cap Trust Inc</name>
        <lei>254900NJE1W1YYKNVM16</lei>
        <title>CLOSED END FUND</title>
        <cusip>780910105</cusip>
        <identifiers>
          <isin value="US7809101055"/>
        </identifiers>
        <balance>24975</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>392107.5</valUSD>
        <pctVal>2.082</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Banc of America Funding 2006-2 Trust</name>
        <lei>N/A</lei>
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        <cusip>05949QAZ8</cusip>
        <identifiers>
          <isin value="US05949QAZ81"/>
        </identifiers>
        <balance>2227.41</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1922.17</valUSD>
        <pctVal>0.01</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-MBS</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
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          <couponKind>Fixed</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <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>18856.93</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>5143.36</valUSD>
        <pctVal>0.027</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>
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          <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"/>
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        <balance>12500</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>366125</valUSD>
        <pctVal>1.944</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>1000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
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        <pctVal>0.871</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>
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        <identifiers>
          <isin value="US46137V3574"/>
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        <balance>4500</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>806220</valUSD>
        <pctVal>4.282</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>SPDR S&amp;P Regional Banking ETF</name>
        <lei>549300EFWJBKUN6WJX52</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>78464A698</cusip>
        <identifiers>
          <isin value="US78464A6982"/>
        </identifiers>
        <balance>5700</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>322620</valUSD>
        <pctVal>1.713</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>Utilities Select Sector SPDR Fund</name>
        <lei>549300ERQDM80PRYUH21</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>81369Y886</cusip>
        <identifiers>
          <isin value="US81369Y8865"/>
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        <balance>4000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>323120</valUSD>
        <pctVal>1.716</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>iShares 1-3 Year Treasury Bond ETF</name>
        <lei>549300W0WX9TL4G6HM56</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>464287457</cusip>
        <identifiers>
          <isin value="US4642874576"/>
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        <balance>6500</balance>
        <units>NS</units>
        <curCd>USD</curCd>
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        <pctVal>2.87</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>iShares 20+ Year Treasury Bond ETF</name>
        <lei>549300WWURKS1JGBZU59</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>464287432</cusip>
        <identifiers>
          <isin value="US4642874329"/>
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        <balance>9000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>882900</valUSD>
        <pctVal>4.689</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>iShares 7-10 Year Treasury Bond ETF</name>
        <lei>549300XS1PPZG92M8L16</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>464287440</cusip>
        <identifiers>
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        <balance>9000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>883080</valUSD>
        <pctVal>4.69</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 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>8500</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>860795</valUSD>
        <pctVal>4.571</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>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>12800</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1251712</valUSD>
        <pctVal>6.647</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>SPDR Bloomberg Short Term High Yield Bond ETF</name>
        <lei>549300YI2V5ELVW58659</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>78468R408</cusip>
        <identifiers>
          <isin value="US78468R4083"/>
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        <balance>73900</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1902925</valUSD>
        <pctVal>10.106</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>SPDR Doubleline Total Return Tactical ETF</name>
        <lei>549300BX4XYYCFT9AP37</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>78467V848</cusip>
        <identifiers>
          <isin value="US78467V8485"/>
        </identifiers>
        <balance>59100</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2446740</valUSD>
        <pctVal>12.994</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>SPDR Portfolio Aggregate Bond ETF</name>
        <lei>549300E2D1JKWI3P9D54</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>78464A649</cusip>
        <identifiers>
          <isin value="US78464A6495"/>
        </identifiers>
        <balance>104500</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2731630</valUSD>
        <pctVal>14.507</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>SPDR Portfolio Corporate Bond</name>
        <lei>549300TAUX1W391UBA63</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>78464A144</cusip>
        <identifiers>
          <isin value="US78464A1447"/>
        </identifiers>
        <balance>58400</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1753752</valUSD>
        <pctVal>9.314</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"/>
        </identifiers>
        <balance>10000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>794200</valUSD>
        <pctVal>4.218</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 Total Bond Market ETF</name>
        <lei>N/A</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>921937835</cusip>
        <identifiers>
          <isin value="US9219378356"/>
        </identifiers>
        <balance>11400</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>856254</valUSD>
        <pctVal>4.547</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 ETF/US</name>
        <lei>549300TNL4G0U4518067</lei>
        <title>EXCHANGE-TRADED FUND</title>
        <cusip>92189K105</cusip>
        <identifiers>
          <isin value="US92189K1051"/>
        </identifiers>
        <balance>3300</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>237039</valUSD>
        <pctVal>1.259</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>875553.16</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>875553.16</valUSD>
        <pctVal>4.65</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>0</valUSD>
        <pctVal>0</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</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>0</valUSD>
        <pctVal>0</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</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="US41150T3068"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1</shareNo>
            <exercisePrice>59.4</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-10-05</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-375</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2024-11-26</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>
