Company: SRV
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001398344-25-006178
Chunk: 2

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-03-28
Form: CORRESP
Chunk 2
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 as disclosed in the Proxy Statement.

With respect to the specific
items identified in the Staff’s comment:

| · | Item 22(c)(1) requires disclosure regarding certain terms of the current advisory agreement. The Funds                                      
 state in the Preliminary Proxy Statement that “if there is a change from the facts described in this Proxy Statement that is material       
 to shareholders of the Funds in the context of a vote on an investment advisory agreement, any shareholder approval received at the Meeting 
 would no longer be valid to approve future investment advisory agreements that would otherwise be approved in the event of subsequent       
 Change of Control Events.” Accordingly, if the current advisory agreement were to be terminated or materially amended (an action            
 which itself would require shareholder approval) prior to the occurrence of the Change of Control Event, the Funds would not rely on the    
 approvals set forth in this Proxy Statement, but would seek new approval of the then in effect advisory agreement.                          |

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| · | Item 22(c)(2) requires disclosure of the name, address and principal occupation of the principal executive                                
 officer and each director or general partner of the investment adviser. As disclosed in the Preliminary Proxy Statement, the sole general 
 partner of the Adviser is Swank Capital and the chief executive officer of the Adviser is a member of the Management Group. Changes to    
 the general partner or chief executive officer would similarly implicate the material change condition noted above.                       |

| · | Item 22(c)(3) requires disclosure of all parents of the Adviser. As noted in the Preliminary Proxy Statement,                    
 shareholder approval pursuant to the Proxy Statement would no longer apply if a “person or group acting together, other than the 
 members of the Management Group, gains “control” (as defined in the 1940 Act) of NXG Cushing or the Adviser.” Therefore,         
 any change in the parents of the Adviser would require new approval of then in effect advisory agreement.                        |

| · | Item 22(c)(6) requires disclosure of certain material interests of any director of the Funds in any material                             
 transactions or in any material proposed transactions, to which the Adviser or certain related parties of the Adviser was or is to be    
 a party. No director has an interest in any such transaction. As disclosed in the Preliminary Proxy Statement the Funds will comply with 
 the requirement that at least 75% of the relevant investment company’s board of trustees must not be “interested persons”