Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

 

Penn Treaty American Corporation

Allentown, Pennsylvania

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-50016, No. 333-72649 and No. 333-89882) and Form S-8 (No.333-89927, No. 333-89929, No. 333-98045) of Penn Treaty American Corporation of our reports dated March 23, 2007, with respect to the consolidated financial statements, and effectiveness of Penn Treaty American Corporation’s internal control over financial reporting which appear in this Form 10-K.

/s/ BDO Seidman, LLP

BDO Seidman, LLP

Philadelphia, PA

March 23, 2007