EX-99.2(L)(3) 12 efc11-379_ex992l3.htm

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Exhibit 99.2(l)(3)
June 15, 2011
Japan Smaller Capitalization Fund, Inc.
Two World Financial Center, Building B
New York, New York 10281
Ladies and Gentlemen:
We hereby consent to the reference to our firm included in the Registration Statement on Form N-2 (Securities Act File No. 333-172676), and the prospectus constituting a part thereof, of Japan Smaller Capitalization Fund, Inc..

| Very truly yours, /s/ Sidley Austin LLP |

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