ACRES Commercial Realty (ACR) 10-K2013 FY Annual report

Filed: 3 Mar 14, 12:00am

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New words: Alabama, ancillary, Arlington, Atlanta, bargain, Beehive, behavior, Boulevard, Branch, Carolina, Century, chairmen, color, Colorado, Conference, confirmed, Council, culminating, currency, DB, Department, deposit, divest, divestiture, doubtful, Dunlop, EJF, element, Elevation, factor, feature, fill, finite, Ford, Fore, fulfill, fundamental, Georgia, Govindan, grace, Green, Harvest, imprecision, insignificant, Integrated, IQ, Ireland, lack, LC, LCF, Lincoln, lost, LTCC, Luxembourg, Malvern, mention, multi, NA, NBC, NBCD, newer, Nixon, OIS, overhead, Park, payroll, PCA, PCM, permanent, phase, physical, possession, Presidential, prevailing, prioritization, prorated, Prudential, Ragado, Reagan, reclassed, redesignated, RGDO, Richard, robust, securitzation, seeded, Shivan, shortage, shortfall, slight, smaller, Southeast, stable, Stephanie, substandard, tangible, tightening, transitional, translation, travel, underling, unspecified, Urban, VA, Vanguard, ViewPoint, Virginia, volume, waived, Walker, wholesale, Wilson, WMF

Removed: applying, bringing, buyback, buying, categorized, Continuation, formulating, GCT, immaterial, maturing, predetermined, produced, recipient, reenter, reinvest, revise, satisfied, transferor

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Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We have issued our reports dated March 3, 2014, with respect to the consolidated financial statements, schedules and internal control over financial reporting included in the Annual Report of Resource Capital Corp. and subsidiaries on Form 10-K for the year ended December 31, 2013. We hereby consent to the incorporation by reference of said reports in the Registration Statements of Resource Capital Corp. on Forms S-3 (File No. 333-174739, effective on June 21, 2011 and File No. 333-179578, effective of March 1, 2012 and File No. 333-187390, effective March 29, 2013 and File No. 333-187419, effective March 29, 2013) and Forms S-8 (File No. 333-151622, effective on June 12, 2008 and File No. 333-176448, effective on August 24, 2011).

/s/ Grant Thornton LLP

Philadelphia, Pennsylvania

March 3, 2014