Exhibit 99.(n)
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| 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 November 26, 2025, with respect to the consolidated financial statements of Eagle Point Enhanced Income Trust & Subsidiaries, incorporated herein by reference and to the reference to our firm under the headings “Independent Registered Public Accounting Firm” and “Consolidated Financial Statements” in the statement of additional information.
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New York, New
York
January 28, 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. |