CĪON Investment Corporation
3 Park Avenue, 36th Floor
New York, New York 10016
(212) 418-4700
June 10, 2013
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Attn: Kieran Brown
| Re: | CĪON Investment Corporation | |
| Registration Statement on Form N-2 (File No. 333-178646) |
Dear Mr. Brown:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, CĪON Investment Corporation (the“Company”) respectfully requests acceleration of effectiveness of the above-captioned registration statement (the“Registration Statement”), including all amendments thereto, to 3:00 p.m., Eastern Time, on June 11, 2013 or as soon thereafter as possible.
| CĪON Investment Corporation | ||
| By: | /s/ Michael A. Reisner | |
| Michael A. Reisner | ||
| Co-President and Co-Chief Executive Officer | ||