Company: CLM
Filing Date: 2025-03-04
Form Type: N-CSR
Source: 0001398344-25-004655
Chunk: 35

Company: Cornerstone Strategic Investment Fund, Inc.
Filing Date: 2025-03-04
Form: N-CSR
Chunk 35
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 | Included with (a) |

Item 2. Code of Ethics.

As of the end of the period covered by this report,
the registrant has adopted a code of ethics that applies to the registrant’s principal executive officer, principal financial officer,
principal accounting officer or controller, or persons performing similar functions, regardless of whether these individuals are employed
by the registrant or a third party. Pursuant to Item 13(a)(1), a copy of registrant’s code of ethics is filed as an exhibit to this
Form N-CSR. During the period covered by this report, the code of ethics has not been amended, and the registrant has not granted any
waivers, including implicit waivers, from the provisions of the code of ethics.

(c) During the period covered by the report, with
respect to the registrant's code of ethics that applies to its Principal Executive Officer and Principal Financial Officer: there have
been no amendments to a provision that relates to any element of the code of ethics definition enumerated in paragraph (b) of this Item
2.

(d) During the period covered by the report, with
respect to the registrant's code of ethics that applies to its Principal Executive Officer and Principal Financial Officer: there have
been no waivers granted from a provision that relates to any element of the code of ethics definition enumerated in paragraph (b) of this
Item 2.

(e) Not applicable.

Item 3. Audit Committee Financial Expert.

The registrant’s board of directors has determined that the registrant has at least one audit committee financial expert serving on its audit committee. The name of the audit committee financial expert is Frank J. Maresca. Mr. Maresca is “independent” for purposes of this Item.

Item 4. Principal Accountant Fees and Services.

| (a) | Audit                                                                                          
 Fees. The aggregate fees billed for professional services rendered by the principal accountant 
 for the audit of the registrant’s annual financial statements or for services that             
 are normally provided by the accountant in connection with statutory and regulatory filings    
 or engagements were $26,000 and $26,000 with respect to the registrant’s fiscal years          
 ended December 31, 2024 and December 31, 2023, respectively.                                   |

| (b) | Audit-Related                                                                              
 Fees. No fees were billed in either of the last two fiscal years for assurance and related 
 services by the principal accountant that are reasonably related to the performance of the 
 audit of