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- S-3 Shelf registration
- 4.1 Form of Third Amended and Restated Declaration of Trust and Trust Agreement
- 5.1 Opinion of Richards, Layton & Finger As to Legality
- 8.1 Opinion of Sidley Austin LLP As to Income Tax Matters
- 23.1 Consent of Sidley Austin LLP
- 23.3 Consent of Sidley Austin LLP As Tax Counsel
- 23.4 Consent of KPMG LLP
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Exhibit 23.1
CONSENT OF COUNSEL
We hereby consent to the reference to us in the Prospectus constituting part of this Registration Statement, under the captions “Material U.S. Federal Income Tax Considerations” and “Legal Matters.”
New York, New York | /s/ Sidley Austin LLP | |
November 14, 2012 |