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Exhibit 23.10
CONSENT
We hereby consent to the filing of our opinions referred to
below as exhibits to the Registration Statement relating to the trust securities
of UBS Americas Inc. (as successor by merger to Paine Webber Group Inc.) set
forth on Annex A. We also hereby consent to the references to us under the
heading "Validity of the Securities" in the Prospectus relating to the debt
securities. In giving such consent, we do not thereby admit that we are in the
category of persons whose consent is required under Section 7 of the Act.
Very truly yours,
/s/ Richards, Layton & Finger
333-13831
333-13831-01-04
333-67187
333-67187-01-03
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Annex A
8.30% Preferred Trust Securities of PWG Capital Trust I
8.08% Preferred Trust Securities of PWG Capital Trust II
