| 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
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Eric McNealy
| Re: | Request for Post-Acceptance Correction for Cornerstone Total Return Fund, Inc. (“Registrant”) |
CIK Number 0000033934, With Respect to N-2/A Filed July 14, 2015
Dear Mr. McNealy:
On behalf of the above-referenced Registrant, we hereby request that the file number assigned by the EDGAR system to the N-2/A filed on July 14, 2015 (Accession No. 0001398344-15-004476, Film No. 15987961) be changed from File Number 333-191119 to File Number 333-198846 in order for the file to correspond with the File Number assigned to the Registrant’s Form N-2 Filing on September 19, 2014 (File No. 333-198846). The N-2/A was filed for the purpose of responding to Staff’s comments received on July 14, 2015. The N-2/A contained the correct N-2 File Number (333-198846) in the filing but was inadvertently transmitted by our EDGAR filing agent with the incorrect file number.
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 |
