Company: SRV
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001398344-25-006178
Chunk: 0

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-03-28
Form: CORRESP
Chunk 0
---
<div align='center'>[Letterhead of Skadden, Arps, Slate, Meagher &
Flom LLP]</div>

March
28, 2025

| U.S. Securities and Exchange Commission 
 100 F Street NE                         
 Washington DC 20549                     
 Attn: 	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. Smiley:

Thank you for your supplemental
telephonic comments received on March 21, 2025 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. Changes
noted below will be reflected in the definitive proxy statement (the “Definitive Proxy Statement”) to be filed by the Funds.
Capitalized terms not defined herein have the definitions set forth in each Preliminary Proxy Statement.

| Comment 1 | What is the anticipated timing of reaching the 60% interest 
 threshold?                                                  |

As noted in our prior response,
based on current and projected assets under management and revenue of the Adviser, the Change of Control Event that would occur when NXG
Cushing obtains a 60% economic interest in the Adviser is not likely to occur for five or more years. Accordingly, we have revised the
Definitive Proxy Statement to apply only to the initial Change of Control Event that will occur when NXG Cushing acquires a 25% economic
interest in the Adviser and not any future Change of Control Event resulting from the Adviser Ownership Plan.

| Comment 2 | In addition to the initial Change of Control Event at 25%                                                                             
 ownership by NXG Cushing, what are other anticipated Change of Control Events will occur pursuant to the Adviser Ownership Plan? Will 
 there be