EX-99.2(L)(2) 11 efc11-379_ex992l2.htm

efc11-379_ex992l2.htm

Exhibit 99.2(l)(2)

THE LAW FIRM OF

MORI HAMADA & MATSUMOTO

MARUNOUCHI PARK BUILDING  TEL:  03-6212-8316

2-6-1 MARUNOUCHI

CHIYODA-KU, TOKYO 100-8222, JAPAN

To: Japan Smaller Capitalization Fund, Inc.

      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, MORI HAMADA & MATSUMOTO
	By:	/s/ Ken Miura
		Ken Miura

Tokyo, Japan

June 14, 2011