<SEC-DOCUMENT>0001398344-22-007058.txt : 20220509
<SEC-HEADER>0001398344-22-007058.hdr.sgml : 20220509
<ACCEPTANCE-DATETIME>20220406172255
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001398344-22-007058
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220406

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>
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<TYPE>CORRESP
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in; color: #595959">1271 Avenue of the Americas
|New York, NY 10020</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">blankrome.com</TD><TD></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in; color: #595959">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; text-align: center">April
6, 2022</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B><U>FILED VIA EDGAR CORRESPONDENCE</U></B></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 0 0 0.5in; text-indent: -0.5in">Division of Investment Management</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Washington, DC 20549-4720</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; font-size: 11pt">Re:</TD>
    <TD STYLE="font-size: 11pt; width: 95%">Cornerstone Total Return Fund, Inc.<BR>
Registration Statement on Form N-2<BR>
File Numbers: 333-262877 and 811-02363</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">Dear Ms. Lisa Larkin:</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; text-align: justify; text-indent: 0.5in">On behalf of Cornerstone Total
Return Fund, Inc. (the &ldquo;Fund&rdquo;), this letter is in response to the comments received telephonically on March 23, 2022 from
the Staff of the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;) regarding the Fund&rsquo;s registration statement
filed on Form N-2 on February 18, 2022 (the &ldquo;Registration Statement&rdquo;) under the Securities Act of 1933 as amended (the &ldquo;1933
Act&rdquo;) and the Investment Company Act of 1940, as amended (the &ldquo;1940 Act&rdquo;). The filing was made for the purpose of registering
non-transferable rights (&ldquo;Rights&rdquo;) to be issued to shareholders of the Fund to purchase new shares of the Fund (&ldquo;Shares&rdquo;).
We have set forth below, in bold face type, the text of the comment, followed by the Fund&rsquo;s responses. Where revisions to the Registration
Statement (including the prospectus and statement of information contained therein) are referenced in the Fund&rsquo;s response, such
revisions have been included in Pre-Effective Amendment No. 1 to the Registration Statement, filed concurrently herewith.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&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"></TD><TD STYLE="width: 0.5in"><B>1.</B></TD><TD><B>Remove fee table from cover page.</B></TD></TR></TABLE>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><U>Response</U>: The fee table has been removed from the cover
page.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&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"></TD><TD STYLE="width: 0.5in"><B>2.</B></TD><TD><B>Supplementally advise the Staff the circumstances under with the Expiration Date would be extended and the method by which the
Fund would inform shareholders of such extension.</B></TD></TR></TABLE>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; color: #595959; margin-top: 0; margin-bottom: 0pt; text-align: center">Blank
Rome LLP | blankrome.com</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: left; margin: 0"><IMG SRC="image_001.jpg" ALT="">&nbsp;</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">April 6, 2022</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Page 2</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 0 0 0.5in"><U>Response</U>: The Fund respectfully advises the Staff that
the Fund&rsquo;s Board of Directors could determine that an extension of the Expiration Date is in the best interests of Fund shareholders
for several reasons, including if the Board has determined that Fund shareholders need additional time to exercise their subscription
rights. If the Expiration Date is extended, the Fund will issue a press release to notify its shareholders of such extension.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&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"></TD><TD STYLE="width: 0.5in"><B>3.</B></TD><TD><B>Supplementally advise why &ldquo;normally&rdquo; was added before the range of portfolio turnovers that is provided in a few spots
throughout the Registration Statement.</B></TD></TR></TABLE>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><U>Response</U>: The Fund advises that &ldquo;normally&rdquo;
was added before the range of portfolio turnovers to reflect the fact that the Fund&rsquo;s portfolio turnover may fall outside the provided
range in periods of market volatility, as was the case for the Fund during the Covid-19 pandemic.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&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"></TD><TD STYLE="width: 0.5in"><B>4.</B></TD><TD><B>Advise why the following sentence was deleted from the penultimate paragraph of the &ldquo;INVESTMENT OBJECTIVE AND POLICIES &ndash;
Investment Strategies&rdquo; section: &ldquo;Any income earned from such investments is ordinarily reinvested by the Fund in accordance
with its investment program.&rdquo;.</B></TD></TR></TABLE>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><U>Response</U>: The referenced sentence referred to income earned
from the investment of the Fund&rsquo;s cash balances. The Fund advises that the referenced sentence was deleted because such income,
which is typically minimal, may be used in a variety of manners, including towards distributions on Fund shares and towards Fund expenses.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&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"></TD><TD STYLE="width: 0.5in"><B>5.</B></TD><TD><B>The &ldquo;MANAGEMENT OF THE FUND &ndash; Portfolio Manager&rdquo; section refers to two co-portfolio managers. Please provide
the disclosure for each co-portfolio manager required by Item 9.1.c of Form N-2.</B></TD></TR></TABLE>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><U>Response</U>: The additional disclosure has been added.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&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"></TD><TD STYLE="width: 0.5in"><B>6.</B></TD><TD><B>The Staff notes that the Executive Officers Table in the SAI includes the Assistant Treasurer position but not the Assistant Secretary
positions. Confirm the Fund intended to omit the Asst. Secretary position(s) from the table.</B></TD></TR></TABLE>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><U>Response</U>: The Fund advises that the Assistant Secretary
positions were intentionally omitted from the referenced table and further advises the Assistant Treasurer position was only included
in the referenced table because the person who holds that position also holds the position of Secretary, which is included in the definition
of &ldquo;officer&rdquo; provided in Item 18.1.d of Form N-2.</P>

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

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">April 6, 2022</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Page 3</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 0 0 0.5in"></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"></TD><TD STYLE="width: 0.5in"><B>7.</B></TD><TD><B>The Staff notes that the Powers of Attorney for certain directors were cross referenced to prior registration statement filings.
Please provide an updated Power of Attorney for each such director.</B></TD></TR></TABLE>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><U>Response</U>: The Fund respectfully advises the Staff that
updated Powers of Attorney have been filed as Exhibit 2(t)(i) to the Registration Statement.</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Should you have any additional questions or comments
regarding this letter, please contact me at (212) 885-5205.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 35%">Sincerely,</TD>
    <TD STYLE="width: 15%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">/s/ Margaret M. Murphy</P>
    <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Margaret M. Murphy</P></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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