Exhibit 23.2
CONSENT OF TAX COUNSEL
We hereby consent to the filing of the form of our opinion as Exhibit 8.1 to this Pre-Effective
Amendment No. 3 to the Registration Statement on Form S-1 and to all references to our Firm
included or made a part of this Pre-Effective Amendment No. 3 to the Registration Statement. In
addition, we hereby consent to the discussion of our form of opinion in the Prospectus constituting
part of this Pre-Effective Amendment No. 3 to the Registration Statement under the caption
“Material U.S. Federal Income Tax Considerations.”
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New York, New York
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/s / Tannenbaum Helpern Syracuse & Hirschtritt LLP |
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October 2, 2007
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Tannenbaum Helpern Syracuse & Hirschtritt LLP |