[LETTERHEAD OF SUTHERLAND ASBILL & BRENNAN LLP]

December 20, 2011

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: CĪON Investment Corporation – Form N-2 Registration Statement

Dear Sir/Madam:

On behalf of CĪON Investment Corporation (the “Company”), we are transmitting herewith for filing under the Securities Act of 1933, as amended, the Company’s registration statement on Form N-2 (the “Registration Statement”).  In conjunction with this filing, the Company submitted a registration fee of $114,600 to the Securities and Exchange Commission.

If you have any questions or comments regarding the Registration Statement, please do not hesitate to contact the undersigned at (202) 383-0218 or Lisa A. Morgan at (202) 383-0523.

Sincerely,

/s/ Cynthia M. Krus

Cynthia M. Krus