Company: CLM
Filing Date: 2025-04-10
Form Type: CORRESP
Source: 0001398344-25-006952
Chunk: 1

Company: Cornerstone Strategic Investment Fund, Inc.
Filing Date: 2025-04-10
Form: CORRESP
Chunk 1
---

expenses were not included in calculation of the Expense Example amounts. As requested, the calculations have been supplementally provided
via email in an excel spreadsheet. The lead in disclosure to the Expense Example will be revised as follows in the Rule 424 Filing:

The following example illustrates the
hypothetical expenses
that you would pay on a $1,000 investment in the Shares, assuming (i) annual expenses of 1.26% of net assets attributable to the Shares
and (ii) a 5% annual return:

Should you have any additional questions or
comments regarding this letter, please contact me at (212) 885-5205.

| Sincerely,             |
| /s/ Margaret M. Murphy 
 Margaret M. Murphy     |