Exhibit 23.1
CONSENT OF COUNSEL
We hereby consent to the reference to us in the Prospectus constituting part of this Post-Effective Amendment No. 2 to the Registration Statement on Form S-1, under the captions “Material U.S. Federal Income Tax Considerations” and “Legal Matters.”
| New York, New York | /s/ Sidley Austin LLP | |
| April 18, 2008 |