Company: CLM
Filing Date: 2025-02-27
Form Type: DEF 14A
Source: 0001398344-25-003662
Chunk: 16

Company: Cornerstone Strategic Investment Fund, Inc.
Filing Date: 2025-02-27
Form: DEF 14A
Chunk 16
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 they were providing.

Based upon the Audit Committee’s discussion with the Fund’s Administrator and the independent registered public accounting firm and the Audit Committee’s review of the representations and report of the independent registered public accounting firm to the Audit Committee, the Audit Committee recommended that the Board of Directors include the audited financial statements in the Fund’s Annual Report for the calendar year ended December 31, 2024 filed with the Securities and Exchange Commission (the “SEC”).

This Audit Committee report shall not be deemed incorporated by reference in any document previously or subsequently filed with the SEC that incorporates by reference all or any portion of this proxy statement except to the extent that the Fund specifically requests that the report be specifically incorporated by reference.

| Respectfully submitted,    |
| Frank J. Maresca, Chairman |
| Robert E. Dean             |
| Peter K. Greer             |
| Marcia E. Malzahn          |
| Matthew W. Morris          |
| Scott B. Rogers            |
| Andrew A. Strauss          |

<div align='center'>11</div>

RELATIONSHIP WITH INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Fund’s independent registered public accounting firm for the calendar year ended December 31, 2024, was the firm of Cohen & Company, Ltd. (“Cohen & Co.”). The Audit Committee has selected Cohen & Co. to be the Fund’s independent registered public accounting firm for the calendar year ending December 31, 2025.

Representatives of Cohen & Co. are not expected to be present at the Annual Meeting of Stockholders or to make a statement, but may be available by telephone to respond to appropriate questions from Stockholders.

PRINCIPAL ACCOUNTANT FEES AND SERVICES

Aggregate fees for professional services rendered for the Fund by Cohen & Co. for the years ended December 31, 2024 and 2023, respectively, were:

|                    | Service |   |   2024 |     |   |   2023 |
|:-------------------|:--------|:--|-------:|:----|:--|-------:|
| Audit Fees         |         | $ | 26,000 |     | $ | 26,000 |
| Audit-Related Fees |         |   |      0 |     |   |      0 |
| Tax Fees (1)       |         |   |  6,000 |     |   |  6,000 |
| All Other Fees (2) |