Company: SRV
Filing Date: 2025-03-18
Form Type: CORRESP
Source: 0001398344-25-005716
Chunk: 0

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-03-18
Form: CORRESP
Chunk 0
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<div align='center'>[Letterhead of Skadden, Arps, Slate, Meagher &
Flom LLP]

March 18, 2025</div>

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 telephonic
comments received on March 12, 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: | We remind you that the Funds and their management are responsible                                                                   
 for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. |

The Funds acknowledge the comment.

| Comment 2: | The Staff notes that all comments are universal and apply to 
 all similar disclosures in the Preliminary Proxy Statement.  |

The Funds acknowledge the comment.

| Comment 3: | If the Funds decline a comment, please say why in the response                 
 letter along with a detailed analysis of the reason for declining the comment. |

The Funds acknowledge the comment.

<div align='center'>1</div>

| Comment 4: | Please complete all open items in the Preliminary Proxy Statement 
 for the definitive proxy statement.                               |

The Funds confirm that all open items will
be completed in the definitive proxy statement.

| Comment 5: | Please do not file