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- 10-K Annual report
- 10.9 Form of Employment Agreement Between the Company and E.a. Kratzman
- 10.10 Form of Employment Agreement Between Katonah Debt Advisors and E.a. Kratzman
- 10.15 Execution Copy of Third Amendment to Loan Funding and Servicing Agreement
- 21.1 List of Subsidiaries
- 23.1 Consent of Deloitte & Touche LLP
- 31.1 Chief Executive Officer Certification Pursuant to Rule 13A-14
- 31.2 Chief Financial Officer Certification Pursuant to Rule 13A-14
- 32.1 Chief Executive Officer Certification Pursuant to Section 1350
- 32.2 Chief Financial Officer Certification Pursuant to Section 1350
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the Registration Statement on Form S-8 of our reports dated March 14, 2008, relating to the financial statements and financial highlights of Kohlberg Capital Corporation (which expresses an unqualified opinion and includes an explanatory paragraph relating to the valuation of investments whose fair values have been estimated by management in the absence of readily determinable fair values), and management’s report on the effectiveness of internal control over financial reporting, appearing in the Annual Report on Form 10-K of Kohlberg Capital Corporation for the year ended December 31, 2007.
/s/ DELOITTE & TOUCHE LLP
New York, New York
March 14, 2008