Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
Sunset Financial Resources, Inc.
Jacksonville, Florida
We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement of our reports dated March 13, 2006, relating to the consolidated financial statements of Sunset Financial Resources, Inc., the effectiveness of Sunset Financial Resources, Inc.’s internal control over financial reporting, and schedules of Sunset Financial Resources, Inc. appearing in the Company’s Annual Report on Form 10-K for the year ended December 31, 2005.
We also consent to the reference to us under the caption “Experts” in the Prospectus.
/s/ HANCOCK ASKEW & CO.,LLP
Savannah, Georgia
September 7, 2006
