Company: SRV
Filing Date: 2025-02-10
Form Type: N-CSR
Source: 0001398344-25-002262
Chunk: 120

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-02-10
Form: N-CSR
Chunk 120
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 audit services, audit-related services, tax services and other services during the past two fiscal years. “Audit services” refer to performing an audit of the registrant’s annual financial statements or services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for those fiscal years. “Audit-related services” refer to the assurance and related services by the principal accountant that are reasonably related to the performance of the audit. “Tax services” refer to professional services rendered by the principal accountant for tax compliance, tax advice, and tax planning. There were no “Other services” provided by the principal accountant. The following table details the aggregate fees billed or expected to be billed for each of the last two fiscal years for audit fees, audit-related fees, tax fees and other fees by the principal accountant.

|                          | FYE  11/30/2024 | FYE  11/30/2023 |
| ( a ) Audit Fees         |          72,500 |          71,000 |
| ( b ) Audit-Related Fees |          47,500 |          62,000 |
| ( c ) Tax Fees           |          21,000 |          20,000 |
| ( d ) All Other Fees     |            None |            None |

(e)(1) The audit committee has adopted pre-approval policies and procedures
that require the audit committee to pre-approve all audit and non-audit services of the registrant, including services provided to any
entity affiliated with the registrant.

(e)(2) The percentage of fees billed by Ernst & Young LLP
applicable to non-audit services pursuant to waiver of pre-approval requirement were as follows:

|                    | FYE  11/30/2024 | FYE  11/30/2023 |
| Audit-Related Fees | 0%              | 0%              |
| Tax Fees           | 0%              | 0%              |
| All Other Fees     | 0%              | 0%              |

(f) N/A

(g) The following table indicates the non-audit fees billed or expected
to be billed by the registrant’s accountant for services to the registrant and to the registrant’s investment adviser (and
any other controlling entity, etc.—not sub-adviser) for the last two years.

| Non-Audit Related Fees          | FYE  11/30/2024 | FYE  11/30/202