Company: SRV
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001398344-25-005949
Chunk: 0

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-03-25
Form: CORRESP
Chunk 0
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<div align='center'>[Letterhead of Skadden, Arps, Slate, Meagher &
Flom LLP]</div>

March 25, 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 25, 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.

As noted in our prior response,
the Funds intend to treat the acquisition by NXG Cushing of a 25% economic interest in the Adviser to be the initial Change of Control
Event. The Adviser Operating Agreement requires the funds managed by the Adviser, including the Funds, to obtain approvals of new advisory
agreements before the interest of NXG Cushing in the Adviser may exceed 24.99%. Because of this provision of the Adviser Operating Agreement,
it would not be feasible to wait until after such Change of Control Event and cause the Funds to enter into interim contracts pursuant
to Rule 15a-4 and seek shareholder approval of new contracts during such interim period, nor does the Board of the Funds believe
that doing so would be in the best interest of the Funds and their shareholders. Therefore, Fund management and the Boards of the Funds
have determined that it would be in the best interest of the