Company: SRV
Filing Date: 2025-10-22
Form Type: N-2/A
Source: 0001398344-25-019582
Chunk: 119

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-10-22
Form: N-2/A
Chunk 119
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 as amended (Securities Act File No. 333- 225523 and Investment Company Act File No. 811-22072), on Form N-2, filed on June 8, 2018. |

| (5) | Incorporated by reference to the Registrant’s Registration Statement on Form N-2 under the Securities Act of 1933, as amended, and the Investment Company Act of 1940, as amended (Securities Act File No. 333-273954 and Investment Company Act File No. 811-22072), filed on August 11, 2023. |

| (6) | Incorporated by reference to Pre-Effective Amendment No. 2 to the Registrant’s Registration Statement on Form N-2 under the Securities Act of 1933, as amended, and the Investment Company Act of 1940, as amended (Securities Act File No. 333-273954 and Investment Company Act File No. 811-22072), filed on October 26, 2023. |
| (7) | Incorporated by reference to the Registrant’s Registration Statement on Form N-2 under                                                                                                                                                                                                                                            
 the Securities Act of 1933, as amended, and the Investment Company Act of 1940, as amended (Securities Act File No. 333-286482                                                                                                                                                                                                    
 and Investment Company Act File No. 811-22499), filed on April 4, 2025.                                                                                                                                                                                                                                                           |

<div align='center'>C-2</div>

Item 26. Marketing Arrangements

The information contained under the heading “Plan
of Distribution” in this Registration Statement is incorporated herein by reference and any information concerning any underwriters
for a particular offering will be contained in the Prospectus Supplement related to that offering.

Item 27. Other Expenses of Issuance and Distribution

The following table sets forth the estimated expenses
to be incurred in connection with the offering described in this Registration Statement:

| SEC Fees                      |     | $ |  10,000 |
| FINRA Fees                    |     |   |  15,000 |
| Printing and Mailing Expenses |     |   |  10,000 |
| Legal Fees                    |     |   | 150,000 |
| Exchange Listing Fees         |     |   |   5,000 |
| Audit Fees                    |     |   |  30,000 |
| Miscellaneous Expenses        |     |   | 250,000 |