Company: SRV
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001398344-25-006178
Chunk: 4

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-03-28
Form: CORRESP
Chunk 4
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 the Change of Control
Event. No party retains any discretion as to when or whether such Change of Control Event will occur. However, the exact timing of the
occurrence of such Change of Control Event is subject to market factors outside of the control of any party. Based on current and projected
assets under management and revenue of the Adviser, such initial Change of Control Event is expected to be triggered by the payments to
Jerry Swank that will occur during the second quarter of 2026.

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Should you have any questions concerning our responses
to your comments, please direct them to the undersigned at (312) 407-0641.

| Sincerely,         |
| /s/ Kevin T. Hardy |
| Kevin T. Hardy     |

| cc: | Blake Nelson                                       
 Chief Financial Officer and Treasurer of each Fund |

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