Ameritrans Capital Corp – Underwriting Agreements Watch

from POS AM 1 page Exhibit N.1 Consent of Independent Public Accountants We Consent to the Reference to Our Firm Under the Caption "Experts" in Post-Effective Amendment No. 1 to the Registration Statement on Form N-2 and the Inclusion of Our Report Dated September 17, 2002, Which Report Includes an Explanatory Paragraph Concerning Significant Estimates in the Valuation of Loans Receivable With Respect to the Consolidated Financial Statements for the Years Ended June 30, 2002, 2001, and 2000. /S/ Marcum & Kliegman, Llp New York, New York Marcum & Kliegman, Llp June 23, 2003

from 8-K ~50 pages Agreement and Plan of Merger

from 10-Q ~10 pages Underwriting agreement

from 10-Q ~10 pages Underwriting agreement

from 10-Q ~10 pages Grid Demand Promissory Note

from N-14 ~5 pages Certificate of Incorporation