Company: CLM
Filing Date: 2025-04-10
Form Type: CORRESP
Source: 0001398344-25-006952
Chunk: 0

Company: Cornerstone Strategic Investment Fund, Inc.
Filing Date: 2025-04-10
Form: CORRESP
Chunk 0
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1271 Avenue of the Americas
|New York, NY 10020

| blankrome.com |

<div align='center'>April 10, 2025</div>

FILED VIA EDGAR CORRESPONDENCE

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549-4720

| Attn: | Ms. Lisa Larkin |

Ms. Megan Miller

| Re: | Cornerstone Strategic Investment Fund, Inc. 
 Registration Statement on Form N-2          
 File Numbers: 333-285138 and 811-05150      |

Dear Ms. Lisa Larkin & Ms. Megan Miller:

On behalf of Cornerstone Strategic
Investment Fund, Inc. (the “Fund”), we submit this letter in response to a comment received via teleconference on April 10,
2025, from Megan Miller of the accounting staff of the Securities and Exchange Commission (the “SEC”) with respect to Pre-Effective
Amendment No. 1 (“PEA No.1”) to the Fund’s Registration Statement on Form N-2 (the “Registration Statement”).
The Registration Statement was filed with the SEC on February 21, 2025 (Accession No.: 0001398344-25-003234) and PEA No.1 was filed with
the SEC on April 8, 2025 (Accession No.: 0001398344-25-006812).

The Fund has considered your comment
and has authorized us to make the response below and to confirm, on behalf of the Fund, that the change discussed below will be made in
a Rule 424 definitive filing (the “Rule 424 Filing”). Capitalized terms not defined herein shall have the meanings set forth
in the Registration Statement. We have set forth below, in bold face type, the text of the comment, followed by the Fund’s response:

<div align='center'>Blank Rome LLP | blankrome.com</div>

April 10, 2025

Page 2

| 1. | Reference is made to the Expense Example on page 11 (including the lead in disclosure thereto). Please explain in correspondence       
 how the amounts were calculated in the Expense Example and provide such calculations supplementally via email in an excel spreadsheet. 
 If the lead in disclosure is incorrect please confirm in correspondence that such disclosure will be corrected in a Form 424 filing.   |

: The Fund advises the Staff that the offering