Company: SRV
Filing Date: 2025-03-18
Form Type: CORRESP
Source: 0001398344-25-005716
Chunk: 8

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-03-18
Form: CORRESP
Chunk 8
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if any solicitation. It is intended that costs and expenses of the preparation of the proxy statement and the solicitation of proxies
in excess of the routine costs and expenses that have been borne by the Funds in connection with routine annual meeting proxy solicitations
in prior years will be borne by the Adviser. The Funds will add disclosure to this effect in the Definitive Proxy Statement.

| Comment 12: | Please confirm supplementally that the Adviser will not seek     
 to recoup from the Fund proxy expenses allocated to the Adviser. |

The Funds confirm that proxy expenses allocated to the Adviser
are not subject to recoupment from the Funds.

| Comment 13: | Please reconcile disclosure in the Questions & Answers                                                           
 under the heading “Who will bear the costs of proxy solicitation?” with disclosure under                         
 the heading “Additional Information—Proxy Solicitation.” Please also include disclosure under “Proposal #2—Board 
 Considerations” regarding the Board’s consideration of the allocation of proxy expenses.                         |

In the Definitive Proxy Statement, the Funds will revise disclosure
under the heading “Additional Information—Proxy Solicitation” to align with disclosure under the heading “Who
will bear the costs of proxy solicitation?” in the Questions & Answers, as modified as discussed in the responses to Comments
10 and 11 above.

The Funds will also make conforming changes under the heading
“Proposal #2—Board Considerations—Costs and Expenses of the Transaction” to clarify that the Board considered
(i) that the costs and expenses associated with the preparation of the proxy statement in connection with Proposal #2 and the solicitation
of proxies in connection with Proposal #2 would be borne by the Adviser, and (ii) the manner in which such costs and expenses would be
allocated.

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| Comment 14: | In the Questions & Answers, under the heading “How                                                                                 
 do you vote your shares?” please ensure that disclosure regarding the impact of broker non-votes is complete and consistent. Among 
 other things, please disclose the impact of broker non-votes on the quorum and approval requirements for Proposal #2.              |

Broker non-votes occur when (i) instructions have not been received
from the beneficial owner or the persons entitled to vote and (ii) the broker does not have discretionary voting power on a particular
matter. The Funds will revise disclosure in the Definitive Proxy Statement to clarify that:

| · | Proposal #1