Exhibit

We hereby consent to the incorporation by reference in the Registration Statements of Wheeler Real Estate Investment Trust, Inc., on Form S-11 (Nos. 333-189887, 333-194831, 333-195492, 333-198245, and 333-198696), Form S-3 (Nos. 333-193563, 333-194252, 333-203563, 333-206014 and 333-207241), Form S-4 (No. 333-204957) and Form S-8 (333-205845) of our report dated April 19, 2016, with respect to the Combined Statement of Revenues and Certain Operating Expenses of the AC Portfolio for the year ended December 31, 2015, which report appears in the accompanying Current Report on Form 8-K/A of Wheeler Real Estate Investment Trust, Inc.