CORRESP 1 filename1.htm

Phone: | (212)885-5205
Fax: | (917)332-3033
Email: | ajanell@blankrome.com

July 6, 2015
FILED VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Attention: Asen Parachkevov

| Re: | Cornerstone Total Return Fund, Inc.

(File Numbers: 811-02363 and 333-191119)
Registration Statement on Form N-2
Dear Mr. Parachkevov:
Enclosed for filing is a comparison of the Registration Statement on Form N-2/A, as filed on July 6, 2015 and the Registration Statement on Form N-2, as filed on September 19, 2014 of our client, Cornerstone Total Return Fund, Inc. (the “Fund”).
Please contact me at (212) 885-5205 or Thomas R. Westle at (212) 885-5239 with any questions you may have or for any further information you may desire.

| Very truly yours,
| /s/ Allison H. Janell
| Allison H. Janell

One Logan Square 18th & Cherry Streets Philadelphia, PA 19103
www.BlankRome.com
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