<SEC-DOCUMENT>0001140361-20-009914.txt : 20200831
<SEC-HEADER>0001140361-20-009914.hdr.sgml : 20200831
<ACCEPTANCE-DATETIME>20200428114028
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-20-009914
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20200428

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CION Investment Corp
		CENTRAL INDEX KEY:			0001534254
		IRS NUMBER:				453058280
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 PARK AVENUE
		STREET 2:		36TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		212 - 418 - 4700

	MAIL ADDRESS:	
		STREET 1:		3 PARK AVENUE
		STREET 2:		36TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	C&#298;ON Investment Corp
		DATE OF NAME CHANGE:	20111104
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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            <div><img src="nc10010519x6_img01.jpg" height="40" width="120"></div>
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          <td style="width: 50%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 8pt;">1095 Avenue of the Americas<br>
              New York, NY&#160; 10036-6797</div>
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 8pt;">+1&#160; 212&#160; 698&#160; 3500&#160; Main</div>
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 8pt;">+1&#160; 212&#160; 698&#160; 3599&#160; Fax</div>
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 8pt;">www.dechert.com</div>
            <div>&#160;</div>
          </td>
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          <td style="width: 50%; vertical-align: top; border-top: #000000 2px solid;">&#160;</td>
          <td style="width: 50%; vertical-align: top; border-top: #000000 2px solid;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: bold;">MATTHEW K KERFOOT</div>
            <div>&#160;</div>
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 8pt;">matthew.kerfoot@dechert.com</div>
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 8pt;">+1 212 641 5694&#160; Direct</div>
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 8pt;">+1 212 698 3599&#160; Fax</div>
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    <div style="font-family: 'Times New Roman', Times, serif;">April 28, 2020</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-weight: bold;">VIA EDGAR</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">Division of Investment Management</div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">Securities and Exchange Commission</div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">100 F Street, NE</div>
    <div style="font-family: 'Times New Roman', Times, serif;">Washington, DC 20549</div>
    <div><br>
    </div>
    <div style="text-align: justify;"><font style="font-family: 'Times New Roman', Times, serif;">Attn:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman', Times, serif;">Raymond Be, Esq.</font></div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z8a78df64441d472bac7beac6c71334d3" cellpadding="0" cellspacing="0">

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          <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Times New Roman', Times, serif;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">C&#298;ON Investment Corporation, File No. 814-00941</div>
          </td>
        </tr>

    </table>
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    </div>
    <div style="text-align: justify; margin-bottom: 12pt; font-family: 'Times New Roman', Times, serif;">Dear Mr. Be:</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-family: 'Times New Roman', Times, serif;">We are writing in response to your telephonic comments with respect to the Preliminary Proxy Statement (the &#8220;Proxy Statement&#8221;)
      pursuant to Section 14(a) of the Securities Exchange Act of 1934, as amended, filed with the Securities and Exchange Commission (the &#8220;SEC&#8221;) on March 30, 2020 on behalf of C&#298;ON
      Investment Corporation (the &#8220;Company&#8221;).&#160; The Company has considered your comments and authorized us, on its behalf, to make the responses and changes discussed below to the Proxy Statement.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-family: 'Times New Roman', Times, serif;">On behalf of the Company, set forth below are the SEC staff&#8217;s comments along with our responses to or any supplemental explanations of
      such comments, as requested.&#160; All capitalized terms not defined herein shall have the meaning as set forth in the Proxy Statement.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Comment 1. Please revise the disclosure regarding Rule 14a-8 in the section of the Proxy
      Statement entitled &#8220;Submission of Shareholder Proposals&#8221; for clarity.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', Times, serif;"><u>Response 1.</u>&#160; The
      disclosure has been revised accordingly.</div>
    <div style="text-align: center; margin-bottom: 12pt; font-family: 'Times New Roman', Times, serif;">*&#160; &#160; &#160; &#160; &#160; *&#160; &#160; &#160; &#160; &#160; *&#160; &#160; &#160; &#160; &#160; *&#160; &#160; &#160; &#160; &#160; *</div>
    <div style="font-family: 'Times New Roman', Times, serif;">Should you have any questions or comments, please contact the undersigned at 212.641.5694.</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman', Times, serif;">Sincerely,</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman', Times, serif;"><u>/s/ Matthew K. Kerfoot</u></div>
    <div style="margin-bottom: 12pt; font-family: 'Times New Roman', Times, serif;">Matthew K. Kerfoot
      <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
