December 16, 2020
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Alternative Credit Income Fund
650 Madison Avenue, 23rd Floor
New York, NY 10022
| Re: | Alternative Credit Income Fund (the “Fund”) File Nos. 333-200981 and 811-23016 |
Dear Board Members:
A legal opinion (the “Legal Opinion”) that we prepared was filed with Pre-Effective Amendment No. 2 to the Fund’s Registration Statement on Form N-2, filed on April 13, 2015. We hereby give you our consent to incorporate by reference the Legal Opinion into Post-Effective Amendment No. 8 under the Securities Act of 1933 (Amendment No. 10 under the Investment Company Act of 1940) and consent to all references to us in the Amendment.
Very truly yours,
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/s/ Thompson Hine LLP |
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| Thompson Hine LLP |