Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the reference to our firm under the caption ‘‘Experts’’ and to the use of our reports (i) dated March 27, 2013 with respect to the 2012 consolidated financial statements of ICON ECI Fund Fifteen, L.P., (ii) dated March 28, 2013 with respect to the December 31, 2012 consolidated balance sheet of ICON GP 15, LLC, (iii) dated March 30, 2012 with respect to the 2011 consolidated financial statements of ICON ECI Fund Fifteen, L.P. and to the December 31, 2011 consolidated balance sheet of ICON GP 15, LLC, (iv) dated April 1, 2011 with respect to the December 31, 2010 balance sheet of ICON GP 15, LLC and (v) dated February 11, 2011 with respect to the December 31, 2010 balance sheet of ICON ECI Fund Fifteen, L.P. in Post-Effective Amendment No. 2 to the Registration Statement (Form S-1 No. 333-169794) and related Prospectus of ICON ECI Fund Fifteen, L.P. for the registration of up to 420,000 limited partnership interests.
/s/ Ernst & Young LLP
New York, New York
March 28, 2013