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Exhibit 14(c)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in the registration statement
of Medallion Financial Corp. on Form N-14 with respect only to the financial
information of Ameritrans Capital Corporation and Elk Associates Funding
Corporation for the years dated June 30, 1997 through June 30, 1999. We also
consent to the references to our firm under the caption "Experts," with respect
to the summary financial information of Ameritrans Capital Corporation and Elk
Associates Funding Corporation.
/s/ Marcum & Kliegman llp
Certified Public Accountants
August 11, 2000
