Exhibit 99.indpubacct
April 10, 2019
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Dear Sir or Madam:
We were previously the independent registered public accounting firm to the Cognios Large Cap Growth Fund and Cognios Large Cap Value Fund, each a series of the M3Sixty Funds Trust, and Cognios Market Neutral Large Cap Fund, previously a series of ALPS Series Trust (the “Funds”). We have read the statements made by the Funds which we understand was filed with the Commission as an exhibit to Form N-CSR, dated September 10, 2018, and agree with the statements concerning our Firm contained therein.
Very truly yours,
Cohen & Company, Ltd.