Company: CLM
Filing Date: 2025-03-04
Form Type: N-CSR
Source: 0001398344-25-004655
Chunk: 36

Company: Cornerstone Strategic Investment Fund, Inc.
Filing Date: 2025-03-04
Form: N-CSR
Chunk 36
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 audit the registrant’s 
 financial statements for the most recent fiscal year were attributed to work performed by     
 persons other than the principal accountant’s full-time, permanent employees.                 |

| (g) | With                                                                                           
 respect to the fiscal years ended December 31, 2024 and December 31, 2023, aggregate non-audit 
 fees of $6,000 and $6,000, respectively, were billed by the registrant’s principal             
 accountant for services rendered to the registrant. No non-audit fees were billed in either    
 of the last two fiscal years by the registrants principal accountant for services rendered     
 to the registrants investment adviser (not including any sub-adviser whose role is primarily   
 portfolio management and is subcontracted with or overseen by another investment adviser),     
 and any entity controlling, controlled by, or under common control with the adviser that       
 provides ongoing services to the registrant.                                                   |

| (h) | The                                                                                         
 principal accountant has not provided any non-audit services to the registrant’s investment 
 adviser (not including any sub-adviser whose role is primarily portfolio management and is  
 subcontracted with or overseen by another investment adviser), and any entity controlling,  
 controlled by, or under common control with the investment adviser that provides ongoing    
 services to the registrant.                                                                 |

| (i) | Not         
 applicable. |

| (j) | Not         
 applicable. |

Item 5. Audit Committee of Listed Registrants.

| (a) | The                                                                                               
 registrant has a separately-designated standing audit committee established in accordance         
 with Section 3(a)(58)(A) of the Securities and Exchange Act of 1934. Frank J. Maresca (Chairman), 
 Robert E. Dean, Peter K. Greer, Marcia E. Malzahn, Matthew W. Morris, Scott B. Rogers and         
 Andrew A. Strauss are the members of the registrant's audit committee.                            |

| (b) | Not        
 applicable |

Item 6. Investments.

(a) The Registrant(s) schedule(s) of investments is included in the Financial Statements under Item 1 of this form.

(b) Not applicable

Item 7. Financial Statements and Financial Highlights for Open-End Management Investment Companies

(a) Not applicable

Item 8. Changes in and Disagreements with Accountants for Open-End Management Investment Companies.

Not applicable

Item 9. Proxy Disclosures for Open-End Management Investment Companies