Exhibit 23.1


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in the
Prospectus Supplement of Power REIT relating to the issuance of
Series A Cumulative Redeemable Perpetual Preferred Stock, and in
the Registration Statement (No. 333-180693) of which the
Prospectus Supplement is a part, of our report dated March 29,
2013 relating to our audit of Power REIT's consolidated financial
statements, which also appear in Power REIT's Annual Report on
Form 10-K for the year ended December 31, 2012.  We also consent
to the reference to us under the heading "Experts" in the
Prospectus Supplement.



/s/ Gibbons & Kawash, A.C.
Charleston, West Virginia
November 6, 2013