[LETTERHEAD OF SUTHERLAND ASBILL & BRENNAN LLP]
December 20, 2011
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| | Re: | CĪON Investment Corporation – Form N-2 Registration Statement |
Dear Sir/Madam:
On behalf of CĪON Investment Corporation (the “Company”), we are transmitting herewith for filing under the Securities Act of 1933, as amended, the Company’s registration statement on Form N-2 (the “Registration Statement”). In conjunction with this filing, the Company submitted a registration fee of $114,600 to the Securities and Exchange Commission.
If you have any questions or comments regarding the Registration Statement, please do not hesitate to contact the undersigned at (202) 383-0218 or Lisa A. Morgan at (202) 383-0523.
| | Sincerely, |
| | |
| | /s/ Cynthia M. Krus |
| | |
| | Cynthia M. Krus |
