Exhibit 99.(j)(4)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm in the Post-Effective Amendment # 197 to the Registration Statement on Form N-1A of the Timber Point Global Allocations Fund and Timber Point Alternative Income Fund and to the use of our report dated November 26, 2025, on the financial statements and financial highlights of the Timber Point Global Allocations Fund and Timber Point Alternative Income Fund, a series of 360 Funds, appearing in Form N-CSR for the year ended September 30, 2025, which are also incorporated by reference into the Registration Statement.
| /s/TAIT, WELLER & BAKER LLP |
Philadelphia, Pennsylvania
January 28, 2026