EX-99.(A)(5)(III)


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We hereby consent to the use in this schedule TO of our reports dated  September
17, 2007 and  September  13, 2006,  on the  financial  statements  and financial
highlights of Hyperion Brookfield Income Fund, Inc., included in the Fund's July
31, 2007 and 2006 Annual Reports to  Shareholders  and which are incorporated by
reference into such Schedule TO.




                                           BRIGGS, BUNTING & DOUGHERTY, LLP


Philadelphia, Pennsylvania
August 29, 2008