-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, JANLlRLM5o83irCty4+eFN/RxlBFb9ZhriVEpNwcm4Eq2bxFXHw/DdQvrh0wp6Zp ynKaS45aWdIueLlHSY1fbA== 0001111830-10-000776.txt : 20100819 0001111830-10-000776.hdr.sgml : 20100819 20100819150418 ACCESSION NUMBER: 0001111830-10-000776 CONFORMED SUBMISSION TYPE: DEL AM PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100819 DATE AS OF CHANGE: 20100819 EFFECTIVENESS DATE: 20100819 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CORNERSTONE STRATEGIC VALUE FUND INC CENTRAL INDEX KEY: 0000814083 IRS NUMBER: 133407699 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: DEL AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-168927 FILM NUMBER: 101027777 BUSINESS ADDRESS: STREET 1: ULTIMUS FUND SOLUTIONS, LLC STREET 2: 260 MADISON AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10016 BUSINESS PHONE: (646) 881-4985 MAIL ADDRESS: STREET 1: ULTIMUS FUND SOLUTIONS, LLC STREET 2: 260 MADISON AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10016 FORMER COMPANY: FORMER CONFORMED NAME: CORNERSTONE STRATEGIC VALUE FUND INC/ NEW DATE OF NAME CHANGE: 20010503 FORMER COMPANY: FORMER CONFORMED NAME: CLEMENTE STRATEGIC VALUE FUND INC DATE OF NAME CHANGE: 19990622 FORMER COMPANY: FORMER CONFORMED NAME: CLEMENTE GLOBAL GROWTH FUND INC DATE OF NAME CHANGE: 19920703 DEL AM 1 clm_delam-0810.htm CORNERSTONE STRATEGIC VALUE FUND, INC. - DEL AM clm_delam-0810.htm
 
 
CORNERSTONE STRATEGIC VALUE FUND INC.
260 Madison Avenue, 8th Floor
New York, New York 10016
 
August 19, 2010
 
VIA EDGAR
 
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C.  20549
Attention:  Kevin Rupert
 
Re:
Cornerstone Strategic Value Fund, Inc.
 
Registration Statement on Form N-2
 
File Numbers:  333-168927; 811-05150

Ladies and Gentlemen:

On August 18, 2010, Cornerstone Strategic Value Fund, Inc. (the “Registrant”) filed a Registration Statement on Form N-2 (File No.: 333-168927) (the “Registration Statement”) with the Securities and Exchange Commission (the “Commission”), but inadvertently omitted delaying amendment language on the cover page of the Registration Statement.
 
Pursuant to Rule 473 under the Securities Act of 1933, as amended, the Registrant hereby amends the Registration Statement to delay its effective date until the Registrant shall file a further amendment that specifically states that the Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, or until the Registration Statement shall become effective on such date as the Commission, acting pursuant to Section 8(a), may determine.
 
No fees are required in connection with this filing. If you have any questions or comments in connection with this delaying amendment, please call Mary Stokes at (215) 569-5530.
 
Very truly yours,
 
 
/s/ Ralph W. Bradshaw
Ralph W. Bradshaw
President & Principal Executive Officer
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