Company: CLM
Filing Date: 2025-02-27
Form Type: DEF 14A
Source: 0001398344-25-003662
Chunk: 17

Company: Cornerstone Strategic Investment Fund, Inc.
Filing Date: 2025-02-27
Form: DEF 14A
Chunk 17
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 |   |      0 |     |   |      0 |
| Total              |         | $ | 32,000 |     | $ | 32,000 |

| (1) | Tax services in connection with the Fund’s excise tax calculations and review of the Fund’s applicable tax returns. |

| (2) | All Other Fees represents charges for review of the Fund’s rights offering documents. |

All of the services performed by the Fund’s independent registered public accounting firm, including audit-related and non-audit related services, were pre-approved by the Audit Committee, as required under the Audit Committee Charter. Audit Fees for the years ended December 31, 2024 and 2023 were for professional services rendered for the audits of the financial statements of the Fund, reviews, and issuances of consents, and assistance with review of documents filed with the SEC. Tax Fees for the years ended December 31, 2024 and 2023 were for services performed in connection with income and excise tax services other than those directly related to the audit of the income tax accrual.

The Audit Committee has considered and determined that the services provided by Cohen & Co. are compatible with maintaining Cohen & Co.’s independence. The aggregate fees included in Audit Fees are fees billed for the calendar year for the audit of the Fund’s annual financial statements. Of the time expended by the Fund’s independent registered public accounting firms to audit the Fund’s financial statements for the calendar year ended December 31, 2024, less than 50% of such time involved work performed by persons other than the independent registered public accounting firm’s full time, permanent employees. Cohen & Co. did not perform any services on behalf of the Investment Adviser.

<div align='center'>INFORMATION PERTAINING TO THE FUND’S INVESTMENT
ADVISER AND ADMINISTRATOR</div>

THE INVESTMENT ADVISER

At the Fund’s annual meeting of stockholders held on April 16, 2019, stockholders of the Fund approved a new investment management agreement with Cornerstone Advisors Asset Management LLC, which, as discussed in the proxy statement for that meeting, later changed its name to Cornerstone Advisors, LLC (the “Investment Adviser”). The new investment management agreement for the Fund became effective May 1, 2019.

Cornerstone Advisors, Inc, acted as the Fund’s investment adviser from 2001 through April 30, 2019. The Investment Adviser has acted as