SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                    FORM N-PX

               ANNUAL REPORT OF PROXY VOTING RECORD OF REGISTERED
                         MANAGEMENT INVESTMENT COMPANIES


                  Investment Company Act file number: 811-21497

                       AllianceBernstein Corporate Shares
               (Exact name of registrant as specified in charter)

                        Alliance Capital Management L.P.
              1345 Avenue of the Americas, New York, New York l0105
               (Address of Principal Executive Office) (Zip Code)

               Registrant's Telephone Number, including Area Code:
                                 (800) 221-5672

                                 MARK R. MANLEY
                        Alliance Capital Management L.P.
                           1345 Avenue of the Americas
                            New York, New York l0105
                     (Name and address of agent for service)

                          Copies of communications to:
                              Patricia A. Poglinco
                               Seward & Kissel LLP
                             One Battery Park Plaza
                            New York, New York 10004

                       Date of fiscal year end: August 31

             Date of reporting period: July 1, 2005 - June 30, 2006




Item 1.  Proxy Voting Record.


The registrant did not receive any proxy solicitations relating to its portfolio
securities and, therefore, did not vote any proxies during the reporting period.




                                   SIGNATURES

     Pursuant to the requirements of the Investment Company Act of 1940, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.


                                Registrant: AllianceBernstein Corporate Shares



                                By:    /s/ Marc O. Mayer
                                       ---------------------
                                       Chief Executive
                                       Officer



                                       Date: August 29, 2006

*By: /s/ Emilie D. Wrapp
     --------------------
         Emilie D. Wrapp
         Secretary

00250.0073 #523575