EX-99.J 3 d1233784_ex99-j.txt CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the references to our firm under the captions "Financial Highlights" within the Prospectus and "General Information - Independent Registered Public Accounting Firm" and "Financial Statements and Report of Independent Registered Public Accounting Firm" within the Statement of Additional Information and to the use of our report dated September 26, 2011 relating to AllianceBernstein Market Neutral Strategy- U.S. and AllianceBernstein Market Neutral Strategy- Global for the fiscal period ended July 31, 2011, which are incorporated by reference in this Post-Effective Amendment No. 109 to the Registration Statement (Form N-1A No. 2-29901) of AllianceBernstein Cap Fund, Inc. /ERNST & YOUNG LLP New York, New York October 28, 2011