[BLANK ROME LLP LETTERHEAD]

PHONE:       215-569-5530
FAX:         215-832-5530
EMAIL:       STOKES@BLANKROME.COM


                                                            May 21, 2010


BY EDGAR

Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549-4041

      RE:   CORNERSTONE STRATEGIC VALUE FUND, INC. PRELIMINARY PROXY STATEMENT

Ladies and Gentlemen:

      On  behalf  of  our  client,  Cornerstone  Strategic Value Fund, Inc. (the
"Fund"),  transmitted  herewith  is  a  copy  of  the  Fund's  preliminary proxy
statement  (the  "Proxy Statement"), for filing under the Securities Act of 1933
and the Investment Company Act of 1940.

      Should you have any questions or comments regarding the above, please call
me at (215) 569-5530 or Thomas R. Westle at (212) 885-5239.

                                                            Very truly yours,

                                                            /s/ Mary Stokes