Company: SRV
Filing Date: 2025-04-23
Form Type: CORRESP
Source: 0001398344-25-007571
Chunk: 0

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-04-23
Form: CORRESP
Chunk 0
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<div align='center'>Letterhead of Skadden, Arps, Slate, Meagher &
Flom LLP

April 23, 2025</div>

U.S. Securities and Exchange Commission

100 F Street NE

Washington DC 20549

Attn: Tara Varghese and Eileen Smiley

| RE: | Preliminary Proxy Statements, filed on March 10, 2025 by NXG Cushing® Midstream Energy Fund (File No. 811-22072) 
 and                                                                                                              
 NXG NextGen Infrastructure Income Fund (File No. 811-22499)                                                      |

Dear Ms. Varghese:

Thank you for your supplemental
telephonic comments received regarding the preliminary proxy statement (the “Preliminary Proxy Statement”) of Cushing Midstream
Energy Fund (“SRV”) and NXG NextGen Infrastructure Income Fund (“NXG” and together with SRV, each a “Fund”
and together the “Funds”), filed on March 10, 2025 pursuant to the Securities Exchange Act of 1934, as amended (the “Exchange
Act”), and the Investment Company Act of 1940, as amended (the “1940 Act”). The Funds have considered your comments
and have authorized us to make on their behalf the responses set forth below. Capitalized terms not defined herein have the definitions
set forth in each Preliminary Proxy Statement.

| Comment 1 | Please add the following disclosure to the proxy statement                
 to clarify that the Funds will not execute the New Advisory Agreement if: |

| (i) | there is a change of control of Cushing Asset Management LP other than the one specifically described 
 in this proxy statement;                                                                              |

| (ii) | there is another event that occurs that would cause the New Advisory Agreement to terminate pursuant 
 to the 1940 Act if it were to have been already executed;                                            |

| (iii) | the change in control that is described in this proxy statement occurs more than one year from the 
 effective date of the shareholder action described in this proxy statement.                        |

The Funds have determined
not to submit the New Advisory Contract to shareholders for approval at the 2025 annual meeting of shareholders, and have removed such
proposal from this proxy statement. The Funds intend to submit the New Advisory Contract to shareholders for approval at a subsequent
meeting of shareholders closer in time to the anticipated occurrence of the initial Change of Control Event. In accordance with Rule 14a-6(a