Exhibit (n)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form N-2 of our report dated May 29, 2026, relating to the consolidated financial statements and consolidated financial highlights of Nomura Alternative Income Fund, which are included in Form N-CSR for the year ended March 31, 2026, and to the references to our firm under the headings “Consolidated Financial Highlights” and “Independent Registered Public Accounting Firm; Legal Counsel” in the Prospectus, and “Independent Registered Public Accounting Firm; Legal Counsel” and “Consolidated Financial Statements” in the Statement of Additional Information.

COHEN & COMPANY, LTD.

Philadelphia, Pennsylvania
July 27, 2026