CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement on
 Form N-1A of our report dated February
10, 2011 with respect to the financial statements and
financial highlights of Small Cap Value
Fund, Inc. which is included in such Post-Effective
Registration Statement Amendment No. 7,
and to the use of our name and the statement with
respect to us, as appearing in Part B to the
Registration Statement under the heading "Other Service
Providers" in the Statement of
Additional Information.

/s/ PMB Helin Donovan, LLP

Dallas, Texas
February 10, 2011