Boston Capital Real Estate Investment Trust Inc – ‘S-11/A’ on 4/9/04 – EX-23.1

On:  Friday, 4/9/04, at 12:13pm ET   ·   Accession #:  1047469-4-11470   ·   File #:  333-108426

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Pre-Effective Amendment to Registration Statement for Securities of a Real Estate Company   —   Form S-11
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-11/A      Pre-Effective Amendment to Registration Statement    259   1.12M 
                          for Securities of a Real Estate Company                
 2: EX-1.1      Underwriting Agreement                                22     82K 
 3: EX-3.1      Articles of Incorporation/Organization or By-Laws     54    245K 
 4: EX-5.1      Opinion re: Legality                                   2     16K 
 5: EX-8.1      Opinion re: Tax Matters                                3     21K 
 6: EX-10.1     Material Contract                                     16     69K 
14: EX-10.10    Material Contract                                     31±   178K 
15: EX-10.11    Material Contract                                     20    163K 
16: EX-10.13    Material Contract                                      5     27K 
17: EX-10.14    Material Contract                                     72    372K 
18: EX-10.15    Material Contract                                     61    336K 
 7: EX-10.2     Material Contract                                     10     43K 
19: EX-10.23    Material Contract                                     34    106K 
20: EX-10.24    Material Contract                                      1     12K 
21: EX-10.25    Material Contract                                     35    112K 
22: EX-10.26    Material Contract                                      1     13K 
23: EX-10.27    Material Contract                                      2     16K 
24: EX-10.28    Material Contract                                      4     27K 
25: EX-10.29    Material Contract                                      3     19K 
 8: EX-10.3     Material Contract                                      9     39K 
26: EX-10.30    Material Contract                                     26     91K 
27: EX-10.31    Material Contract                                      1     12K 
28: EX-10.32    Material Contract                                      2     15K 
29: EX-10.33    Material Contract                                      3     17K 
30: EX-10.34    Material Contract                                      2     15K 
31: EX-10.35    Material Contract                                      1     12K 
 9: EX-10.4     Material Contract                                      3     17K 
10: EX-10.5     Material Contract                                     13     65K 
11: EX-10.7     Material Contract                                     18     63K 
12: EX-10.8     Material Contract                                      5     32K 
13: EX-10.9     Material Contract                                     19    151K 
32: EX-23.1     Consent of Experts or Counsel                          2±    14K 
33: EX-99       Miscellaneous Exhibit                                 12     50K 

EX-23.1   —   Consent of Experts or Counsel

EX-23.1
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                                                                    Exhibit 23.1

[REZNICK REDDER & SILVERMAN LOGO]                                               

CERTIFIED PUBLIC ACCOUNTANTS - A PROFESSIONAL CORPORATION                       

                                             7700 Old Georgetown Road, Suite 400
                                 Bethesda, MD 20814-6224
                            301-652-9100 Phone
                          301-652-1848 Fax
                     www.rfs.com

 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

----------

We consent to the inclusion in the Boston Capital Real Estate Investment Trust, 
Inc. Registration Statement on Form S-11 (Registration No. 333-108426) of the   
following:                                                                      

   -    Our report dated March 9, 2004 on the audited Consolidated Financial
         Statements of Boston Capital Real Estate Investment Trust, Inc. as of
      December 31, 2003 and for the period from May 15, 2003 (inception)
through December 31, 2003;                                  

   -    Our report dated March 9, 2004 on the audited Consolidated Financial
       Statements of BCMR Seattle, Inc. as of May 15, 2003 (cessation) and
     December 31, 2002 and for the period from January 1, 2003 through
     May 15, 2003 and for the period from November 1, 2002 (inception)
through December 31, 2002;                                  

 -    Our report dated July 2, 2003 on the audited Combined Statement of
Gross Income and Direct Operating Expenses of Alderwood Park
         Apartments, Ridgegate Apartments, Ridgetop Apartments, and Wellington
Apartments for the year ended December 31, 2002;            

   -    Our report dated September 8, 2003 on the audited Combined Statement
  of Gross Income and Direct Operating Expenses of Boulder Creek
       Apartments, Bridge Creek Apartments, and Settler's Point Apartments
for the year ended December 31, 2002; and                   

   -    Our report dated November 14, 2003 on the audited Combined Statement
of Gross Income and Direct Operating Expenses of Bay Pointe 
   Apartments, Oaks at Timuquana Apartments, and Spicewood Springs
Apartments for the year ended December 31, 2002.            

We also consent to the reference to our firm under the caption "Experts."       

                                /s/ REZNICK FEDDER & SILVERMAN

                                    REZNICK FEDDER & SILVERMAN

Bethesda, Maryland                                                              
April 9, 2004                                                                   

ATLANTA  -  BALTIMORE  -  BETHESDA  -  CHARLOTTE

Dates Referenced Herein

This ‘S-11/A’ Filing		Date		Other Filings
Filed on:		4/9/04		None on these Dates
		3/9/04
		12/31/03
		11/14/03
		9/8/03
		7/2/03
		5/15/03
		1/1/03
		12/31/02
		11/1/02
				List all Filings