Exhibit

We have issued our reports dated March 21, 2017, with respect to the consolidated financial statements and Internal Control over financial reporting included in the Annual Report of Emergent Capital, Inc. on Form 10-K for the year ended December 31, 2016. We hereby consent to the incorporation by reference of said reports in the Registration Statements of Emergent Capital, Inc. on Forms S-3 (File No. 333-198659 and File No. 333-198658) and on Form S-8 (File No. 333-172114).