Unassociated Document

We consent to the inclusion in this Amendment No. 2 to the Registration Statement of Two Harbors Investment Corp. on Form S-11, File No. 333-163034, of our report, which includes an explanatory paragraph as to Capitol Acquisition Corp.’s (a development stage company) ability to continue as a going concern, dated March 13, 2009, with respect to our audits of the financial statements of Capitol Acquisition Corp. (a development stage company) as of December 31, 2008 and for the year ended December 31, 2008 and for the period from June 26, 2007 (inception) through December 31, 2007, which report appears in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our firm under the heading “Experts” in such Prospectus.

We were dismissed as auditors on October 30, 2009 and, accordingly, we have not performed any audit or review procedures with respect to any financial statements appearing in such Prospectus for the periods after the date of our dismissal.