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Previous: SHELBOURNE PROPERTIES III INC, S-4/A, EX-10.10, 2000-12-14 |
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<PAGE>
Exhibit 23.1
CONSENT OF ROSENMAN & COLIN LLP
We hereby consent to the references to this firm in the Registration
Statement on Form S-4 of Shelbourne Properties III, Inc. under the captions
"SUMMARY," "THE CONVERSION," "FEDERAL INCOME TAX CONSEQUENCES" and "LEGAL
MATTERS."
ROSENMAN & COLIN LLP
New York, New York
December 14, 2000
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