Exhibit

We have audited in accordance with the standards of the Public Company Accounting Oversight Board (United States) the consolidated financial statements of HMS Income Fund, Inc. (a Maryland corporation) referred to in our report dated March 11, 2016, which is included in the Prospectus and Registration Statement. Our audits of the basic financial statements include the Senior Securities table included in the Prospectus and Registration Statement on page 52, which is the responsibility of the Company's management. In our opinion, this Senior Securities table, when considered in relation to the basic financial statements taken as a whole, presents fairly, in all material respects, the information set forth therein.