CĪON Investment Corporation
3 Park Avenue, 36th Floor
New York, New York 10016
(212) 418-4700
January 22, 2016
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
| Attn: | Christina DiAngelo Fettig |
James O’Connor, Esq.
| Re: | CĪON Investment Corporation | |
| Registration Statement on Form N-2 (File No. 333-203683) |
Dear Ms. Fettig and Mr. O’Connor:
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 4:30 p.m., Eastern Time, on January 25, 2016 or as soon thereafter as possible.
The Company hereby acknowledges that (i) should the Securities and Exchange Commission (the“Commission”) or the Staff of the Commission (the“Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing and (iii) the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact Richard Horowitz, Esq. of Dechert LLP, outside counsel to the Company, at (212) 698-3525 or, in his absence, Matthew K. Kerfoot, Esq. at (212) 641-5694, if you have any questions regarding the above. Thank you.
| CĪON Investment Corporation | ||
| By: | /s/ Michael A. Reisner | |
| Michael A. Reisner | ||
| Co-President and Co-Chief Executive Officer | ||