Company: SRV
Filing Date: 2025-03-18
Form Type: CORRESP
Source: 0001398344-25-005716
Chunk: 12

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-03-18
Form: CORRESP
Chunk 12
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 of the 1940 Act,” please disclose that the Adviser will comply with the unfair burden conditions. |

The Funds note that under the heading “Proposal #2—Section
15(f) of the 1940 Act” it states that “[t]he Board has been advised that the Adviser expects to comply with the requirements
of Section 15(f) of the 1940 Act in connection with any Change of Control Event pursuant to the Adviser Ownership Plan.”

In addition, as noted in the response to Comment 9 above, the
Funds will add to the Definitive Proxy Statement disclosure that at no time prior to the final Change of Control Event pursuant to the
Adviser Ownership Plan and for two years thereafter, no “unfair burden” (as defined in the 1940 Act) will be imposed on the
Funds as a result of the transaction.

| Comment 25: | Under the heading “Additional Information—Further                                                                                    
 Information About Voting and the Annual Meeting” please compare and revise as applicable the information regarding broker non-votes. |

See the response to Comment 14 above. The Funds will make consistent
changes under the heading “Additional Information—Further Information About Voting and the Annual Meeting” in the Definitive
Proxy Statement.

| Comment 26: | With respect to broker non-votes, please explain supplementally 
 how they are considered present for quorum purposes.            |

A broker non-vote arises when a broker is able to vote in their
discretion without instructions from the beneficial owner on a “routine” matter but is unable to do so with respect to a “non-routine”
matter. In the case of the Funds, a broker non-vote would occur if a broker did not receive instructions from the beneficial owner and
could therefore vote in favor of Proposal #1 but could not vote on Proposal #2. Such broker would return a proxy card voting only on Proposal
#1. The shares represented by such proxy card would be considered present at the meeting, and therefore would count toward the calculation
of a quorum.

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| Comment 27: | Under the heading “Additional Information—Discretionary                                     
 Voting” please compare and revise as applicable the information regarding broker non-votes. |

See the response to Comment 14 above. The Funds will make consistent
changes under the heading “Additional Information—Discretionary Voting” in the Definitive Proxy Statement.

| Comment