Exhibit No.99.n.1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We consent to the reference to our firm under the caption Experts in Amendment
No. 4 to the Registration Statement on Form N-2 and the inclusion of our report
dated September 27, 2001, which report includes an explanatory paragraph
concerning significant estimates in the valuation of loans receivable with
respect to the consolidated financial statements for the years ended June 30,
2001, 2000 and 1999.

                                                      /s/ Marcum & Kliegman LLP

New York, New York

March 29, 2002