Exhibit (n)

KPMG LLP
Two Manhattan West
375 9th Avenue, 17th Floor
New York, NY 10001
Consent of Independent Registered Public Accounting Firm
We consent to the use of our report dated February 25, 2026, with respect to the consolidated financial statements, consolidated financial highlights, and accompanying supplemental information of Eagle Point Income Company Inc., incorporated herein by reference.
New
York, New York
August 24, 2026
KPMG
LLP, a Delaware limited liability partnership, and its subsidiaries are part of
the KPMG global organization of independent member firms
affiliated with KPMG
International Limited, a private English company limited by guarantee.