SEC Company Response from CORNERSTONE TOTAL RETURN FUND INC (CRF) (CIK 0000033934) (CRF) — Jul 15, 2015
CORNERSTONE TOTAL RETURN FUND INC (CRF) (CIK 0000033934)
Date: July 15, 2015 · CIK: 0000033934 · Accession: 0001398344-15-004493
AI Filing Summary & Sentiment
File numbers found in text: 333-198846, 811-02363
Letter
Securities and Exchange Commission Division of Investment Management Attention: Mr. Eric McNealy Re: Cornerstone Total Return Fund, Inc. Registration Statement on Form N-2/A (File Numbers: 811-02363 and 333-198846)
Dear Mr. McNealy:
Enclosed for filing herewith is Pre-Effective Amendment No. 2 to the above referenced filing (the “Registration Statement”) of our client, Cornerstone Total Return Fund, Inc. (the “Fund”), initially filed on September 19, 2014. Pre-Effective Amendment No. 2 to the Registration Statement was initially filed on July 10, 2015 under the incorrect filing number. We would like to request that Pre-Effective Amendment No. 2 to the Registration Statement filed today, July 15, 2015, be back dated to July 10, 2015.
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
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CORRESP 1 filename1.htm Phone: (212)885-5205 Fax: (917)332-3033 Email: ajanell@blankrome.com July 15, 2015 FILED VIA EDGAR CORRESPONDENCE Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. Eric McNealy Re: Cornerstone Total Return Fund, Inc. Registration Statement on Form N-2/A (File Numbers: 811-02363 and 333-198846) Dear Mr. McNealy: Enclosed for filing herewith is Pre-Effective Amendment No. 2 to the above referenced filing (the “Registration Statement”) of our client, Cornerstone Total Return Fund, Inc. (the “Fund”), initially filed on September 19, 2014. Pre-Effective Amendment No. 2 to the Registration Statement was initially filed on July 10, 2015 under the incorrect filing number. We would like to request that Pre-Effective Amendment No. 2 to the Registration Statement filed today, July 15, 2015, be back dated to July 10, 2015. 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