Company: SRV
Filing Date: 2025-03-18
Form Type: CORRESP
Source: 0001398344-25-005716
Chunk: 13

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-03-18
Form: CORRESP
Chunk 13
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 28: | Under the heading “Additional Information—Proxy                                                     
 Solicitation,” please include disclosure regarding the anticipated costs of the proxy solicitation. |

The Funds will include the requested disclosure in the Definitive
Proxy Statement.

| Comment 29: | Supplementally address whether the Funds, the Adviser or                                                              
 any of the Funds’ affiliates have entered into a standstill agreement with respect to the Funds with any third party. |

No standstill agreements with respect to the Funds with any
third party have been entered into by the Funds, the Adviser or any of the Funds’ affiliates.

| Comment 30: | Please confirm that the final proxy card will comply with 
 the requirements of Rule 14a-4.                           |

The Funds confirm that the final proxy card will comply with
the requirements of Rule 14a-4.

| Comment 31: | Please confirm that the Preliminary Proxy Statement filed                                         
 by each Fund is identical other than its facing page. Note that all comments apply to both Funds. |

The Funds confirm that the Preliminary Proxy Statement filed
by each Fund is identical other than its facing page and acknowledge that all comments apply to both Funds.

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13</div>

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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