<SEC-DOCUMENT>0001398344-18-008738.txt : 20180723
<SEC-HEADER>0001398344-18-008738.hdr.sgml : 20180723
<ACCEPTANCE-DATETIME>20180607171526
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001398344-18-008738
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180607

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CORNERSTONE TOTAL RETURN FUND INC
		CENTRAL INDEX KEY:			0000033934
		IRS NUMBER:				132727013
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		225 PICTORIA DRIVE, SUITE 450
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45246
		BUSINESS PHONE:		(513) 587-3400

	MAIL ADDRESS:	
		STREET 1:		225 PICTORIA DRIVE, SUITE 450
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45246

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EIS FUND INC
		DATE OF NAME CHANGE:	20020109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXCELSIOR INCOME SHARES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 11pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;<IMG SRC="image_001.jpg" ALT=""></P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 10%; font-weight: bold; font-style: italic">Phone:</TD>
    <TD STYLE="width: 90%; font-weight: bold; font-style: italic">(212)885-5234</TD></TR>
<TR>
    <TD STYLE="font-weight: bold; font-style: italic">Fax:</TD>
    <TD STYLE="font-weight: bold; font-style: italic">(212)898-1392</TD></TR>
<TR>
    <TD STYLE="font-weight: bold; font-style: italic">Email:</TD>
    <TD STYLE="font-weight: bold; font-style: italic">cschrenko@blankrome.com</TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">June 7, 2018</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0; text-transform: uppercase"><U>FILED VIA EDGAR CORRESPONDENCE</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission<BR>
Division of Investment Management<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Attention: Lisa Larkin</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Cornerstone Total Return Fund, Inc.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in">(File Numbers: 811-02363 and 333-224875)</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in">Registration Statement on Form N-2</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Dear Ms. Larkin:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On behalf of our client,
Cornerstone Total Return Fund, Inc. (the &quot;Fund&quot;), we are filing a request for acceleration of the Registration Statement
on Form N-2 (the &quot;Registration Statement&quot;) initially filed on May 11, 2018 and amended on June 7, 2018, such that the
Registration Statement will be declared effective on Friday, June 8, 2018 or as soon thereafter as practicable.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Please contact me at (212)
885-5234 or Thomas R. Westle at (212) 885-5239 with any questions you may have or for any further information you may desire.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line; width: 50%">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line; width: 50%">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">/s/ Courtney B. Schrenko</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">Courtney B. Schrenko</TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt"><P STYLE="margin: 0pt; font: 9pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ > !X  #_VP!#  ," @," @,# P,$ P,$!0@%!00$
M!0H'!P8(# H,# L*"PL-#A(0#0X1#@L+$!80$1,4%145# \7&!84&!(4%13_
MVP!# 0,$! 4$!0D%!0D4#0L-%!04%!04%!04%!04%!04%!04%!04%!04%!04
M%!04%!04%!04%!04%!04%!04%!04%!3_P  1"  > 0X# 2(  A$! Q$!_\0
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M@XJXN,:EZ3]VVO8Y,13Q&(P2AF,>6M*<5"Z2FT[WNM'R[6;Z[&7XD^*7C?\
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M_P#LN_ M?C5\+4\1:UXY\96U[]MFMMEEK#K'M0+@X8$YY]:]Y^%O_)H^D_\
M8K/_ .B&KYZ_9-_:9\+?"3X2IH.L:=KUU>?;IKCS--TXSQ;7VX&X$<\<BLI\
MG-3]IM;_ "/0PT<7[#&O )\ZJK9:V]__ (![3_PQCH__ $4'Q[_X.S_\33X?
MV-M'A?</'_CQN,8;6B1_Z#4/_#<W@+_H#>+?_!,W_P 57;?"?]HKPU\8M:O=
M+T2PUNTN+2W^TNVJ6!MT*[@N%8DY.3TK6,<-)V5CS:U7B##TW5J\RBMVTO\
M(\:_X)NG_BU?B<?]1H_^B(J^N*^"_@KHOQD^!&@WVD>'W\$W-K>77VN1M0DN
MW</L5< K&O&%%>A_\+6_:#;"B+X=@GC/^F_X5V*6A\@XN]S<_;J^'_AW4O@K
MJWBFXMH;3Q'H[PS6&IQ 1S[S*B[-XY(()P.Q (Z5E_&#Q%J/BW]@,ZQJ^XZE
M>:-82SN_61C+%\Y_WOO?C4-Q^SG\2/CY>:?<?%SQOI[^%[>43IX?\-0O''*P
M_ONX4]"1DAB 3C&<UZG^TCX!E\3?L_:]X6T-;6R+06\%LDQ9(8T26,A?E5B
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4G/\ "MOK=,\W_5G'=X_?_P  _]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
