SEC Company Response from CORNERSTONE TOTAL RETURN FUND INC (CRF) (CIK 0000033934) (CRF) — Jul 14, 2015
CORNERSTONE TOTAL RETURN FUND INC (CRF) (CIK 0000033934)
Date: July 14, 2015 · CIK: 0000033934 · Accession: 0001398344-15-004477
AI Filing Summary & Sentiment
File numbers found in text: 333-198846, 811-02363
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CORRESP 1 filename1.htm Phone: (212)885-5205 Fax: (917)332-3033 Email: ajanell@blankrome.com July 14, 2015 FILED VIA EDGAR CORRESPONDENCE Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, D.C. 20549 Attention: Asen Parachkevov Re: Cornerstone Total Return Fund, Inc. (File Numbers: 811-02363 and 333-198846) Registration Statement on Form N-2 Dear Mr. Parachkevov: Enclosed for filing herewith is Pre-Effective Amendment No. 3 to the above-referenced filing (the “Registration Statement”) of our client, Cornerstone Total Return Fund, Inc. (the “Fund”), initially filed on September 19, 2014. This is being filed to respond to the Staff’s comments received on July 14, 2015. Please note we are also filing a request for acceleration such that the Registration Statement will be declared effective on Wednesday, July 15, 2015 or as soon thereafter as practicable. Please contact me at (212) 885-5205 or Thomas R. Westle at (212) 885-5239 with any questions you may have or for any further information you may desire. Very truly yours, /s/ Allison H. Janell Allison H. Janell