EXHIBIT 23.01

CONSENT OF COUNSEL

      We hereby consent to the reference to us in the Prospectus constituting part of this Post-Effective Amendment No. 3 to the Registration Statement on Form S-1 (Reg. No. 333-119259), under the captions “Summary — Federal Income Tax Aspects,” “Federal Income Tax Aspects” and “Legal Matters.”

/s/ Sidley Austin LLP

Sidley Austin LLP

New York, New York

November 1, 2006