Document/ExhibitDescriptionPagesSize
1: 485BPOS Spirit of America Investment Fund, Inc. HTML 522K
2: EX-99.(A)(V) Articles of Amendment Dated June 19, 2006 HTML 12K
3: EX-99.(I) Opinion and Consent of Counsel HTML 9K
4: EX-99.(J) Consent of Independent Auditors HTML 6K
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm in the Post-Effective Amendment to the Registration Statement on Form N-1A of Spirit of America Investment Fund,
Inc. and to the use of our report dated December 2, 2005 on the 2005 financial statements and financial highlights of the Spirit of America Real Estate Income and Growth Fund (formerly Spirit of America Real Estate Fund) and Spirit of America
Large Cap Value Fund (formerly Spirit of America Value Fund). Such financial statements and financial highlights are incorporated by reference in the Statement of Additional Information, which is a part of such Registration Statement.