Exhibit (l)(2)

January 26, 2024

Alternative Credit Income Fund

650 Madison Avenue, 23^rd Floor

New York, NY 10022

Re: Alternative Credit Income Fund (the “Fund”)

File Nos. 333-200981 and 811-23016

Ladies and Gentlemen:

A legal opinion (the “Legal Opinion”) that we prepared was filed on January 27, 2023 with Post-Effective Amendment No. 11 to the Fund’s Registration Statement (the “Registration Statement”). We hereby give you our consent to incorporate by reference the Legal Opinion into Post-Effective Amendment No. 12 to the Registration Statement (the “Amendment”), and consent to all references to us in the Amendment.