CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We hereby consent to the reference to our firm in this Registration Statement on Form N-2 of RiverNorth Short Prime Unicorn Fund I, Inc. under the heading “Fund Service Providers” in the Statement of Additional Information.

 

/s/ Cohen & Company, Ltd.

COHEN & COMPANY, LTD.

Cleveland, Ohio

May 20, 2026