Exhibit 19(c)

  Ernst & Young LLP
Suite 500
725 South Figueroa Street
Los Angeles, CA 90017-5418 Tel: +1 213 977 3200 Fax: +1 213 977 3152 ey.com

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference of our report dated February 27, 2025, with respect to the financial statements and financial highlights of Ares Dynamic Credit Allocation Fund, Inc. included in this Annual Report (Form N-CSR) for the year ended December 31, 2024, into the Registration Statement (Form N-2, File No. 333-279977), filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Los Angeles, CA

February 27, 2025