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Exhibit 23.2
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We have issued our report dated March 18, 2013, with respect to the financial statements of Katonah 2007-I CLO Ltd., included in the Annual Report of KCAP Financial, Inc. (formerly, Kohlberg Capital Corporation) on Form 10-K for the year ended December 31, 2012. We hereby consent to the incorporation by reference of said report in the Registration Statements of KCAP Financial, Inc. on Form S-8 (File No. 333-175838, effective July 28, 2011; and File No. 333-151995, effective June 27, 2008).
/s/ GRANT THORNTON LLP
New York, New York
March 18, 2013