Company: SRV
Filing Date: 2025-03-18
Form Type: CORRESP
Source: 0001398344-25-005716
Chunk: 9

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-03-18
Form: CORRESP
Chunk 9
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 is expected to be a “routine” matter and beneficial owners who do not provide proxy instructions or who do 
 not return a proxy card may have their shares voted by broker-dealers in favor of the proposal.                        |

| · | Proposal #2 is not expected to be a “routine” matter and therefore a beneficial owner’s broker may not vote their 
 shares unless you give instructions to your broker.                                                               |

| · | That in such case a “broker non-vote” may occur, and such broker non-votes would be considered present for purposes of 
 quorum and have the same effect as a vote against Proposal #2.                                                         |

| Comment 15: | Under the heading “Proposal #1” please correct 
 the numbering of the first two bullets.        |

The Funds will revise the first two bullets under the heading
“Proposal #1” in the Definitive Proxy Statement.

| Comment 16: | Under the heading “Proposal #2—Composition of                                                                                       
 the Board of Trustees” in the table showing the classes of trustees of each Fund, please make bold, or otherwise make more visible, 
 those trustees who are up for re-election at the Annual Meeting.                                                                    |

The Funds will revise the table as requested in the Definitive
Proxy Statement.

| Comment 17: | Please correct the heading for Proposal #2. |

The Funds will revise the heading for Proposal #2 in the Definitive
Proxy Statement as “Proposal #2—Approval of New Advisory Agreements.”

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| Comment 18: | Please disclose when Mr. Swank retired or when his retirement 
 is anticipated.                                               |

Mr. Swank has reduced his involvement in the day-to-day affairs
of the Adviser, including by resigning as a Trustee of the Funds in 2023. However, until the implementation of the Adviser Ownership Plan,
Mr. Swank remained the sole owner of the Adviser. The Adviser Ownership Plan, which commenced upon the execution of the Adviser Operating
Agreement, effective as of June 6, 2024, is intended to result in Mr. Swank’s full withdrawal from the Adviser. When Mr. Swank’s
ownership interest falls below 40%, he will cease to control the general partner of the Adviser, at which time he will become a passive
minority owner of the Adviser until such time as his interest is reduced to zero through the operation of the Adviser Ownership Plan