Company: SRV
Filing Date: 2025-03-18
Form Type: CORRESP
Source: 0001398344-25-005716
Chunk: 10

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-03-18
Form: CORRESP
Chunk 10
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| Comment 19: | Pursuant to Item 22(c)(2), state the name, address and principal                                                                              
 occupation of each general partner of the Adviser. If the Adviser has more than ten general partners, name: (i) the general partners          
 with the five largest economic interests in the partnership, and, if different, those general partners comprising the management or executive 
 committee of the partnership or exercising similar authority; and (ii) the general partners with significant management responsibilities      
 relating to the Funds.                                                                                                                        |

Swank Capital is the sole general partner of the Adviser. The
Funds will revise disclosure in the Definitive Proxy Statement to clarify that Swank Capital is the sole general partner and to include
the address of Swank Capital.

| Comment 20: | Provide the disclosure required by Item 22(c)(5). |

The Fund respectfully submits that the information required
by Item 22(c)(5) is set forth in the Preliminary Proxy Statement. Specifically:

| · | Name each officer or director of the fund who is an officer, employee, director, general partner or shareholder of the investment 
 adviser.                                                                                                                          |

The Preliminary Proxy Statement includes biographical information
for each officer and director of the Fund, which biographical information identifies those officers and directors who are officers or
employees of the Adviser.

| · | As to any officer or director who is not a director or general partner of the investment adviser and who owns securities or has         
 any other material direct or indirect interest in the investment adviser or any other person controlling, controlled by or under common 
 control with the investment adviser, describe the nature of such interest.                                                              |

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The interest of those officers and directors of the Fund who
are members of Management Group, John Musgrave and Blake Nelson, are disclosed in the discussion of NXG Cushing and the Management Group.
To clarify this, the Funds will revise disclosure in the Definitive Proxy Statement as follows:

“The members of the Management Group are John Musgrave,
Chief Executive Officer of the Adviser and Trustee, CEO and President of each Fund, Blake Nelson, Chief Financial Officer
of the Adviser and Chief Financial Officer and Treasurer of each Fund, and Todd Sunderland, Chief Risk Officer, Chief Operation
Officer and Portfolio Manager of the Adviser.”

| Comment 21: | Under the heading “Proposal #2—New Advisory Agreement—Compensation,”                                                             
 the Preliminary Proxy Statement states