<SEC-DOCUMENT>0001145549-25-007040.txt : 20250213
<SEC-HEADER>0001145549-25-007040.hdr.sgml : 20250213
<ACCEPTANCE-DATETIME>20250213161213
ACCESSION NUMBER:		0001145549-25-007040
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20241130
FILED AS OF DATE:		20250213
DATE AS OF CHANGE:		20250213
EFFECTIVENESS DATE:		20250213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Neuberger Berman Energy Infrastructure & Income Fund Inc.
		CENTRAL INDEX KEY:			0001562051
		ORGANIZATION NAME:           	
		IRS NUMBER:				462081430
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-22770
		FILM NUMBER:		25620382

	BUSINESS ADDRESS:	
		STREET 1:		1290 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10104
		BUSINESS PHONE:		(212) 476-8800

	MAIL ADDRESS:	
		STREET 1:		1290 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Neuberger Berman MLP & Energy Income Fund Inc.
		DATE OF NAME CHANGE:	20190724

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Neuberger Berman MLP Income Fund Inc.
		DATE OF NAME CHANGE:	20121113
</SEC-HEADER>
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<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>internal-control.htm
<DESCRIPTION>INTERNAL CONTROL REPORT
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    <div style="margin-left: 2pt; font-weight: bold;">Report of Independent Registered Public Accounting Firm</div>
    <div>&#160;</div>
    <div style="margin-left: 2pt;">To the Stockholders and</div>
    <div style="margin-left: 2pt;">Board of Directors of Neuberger Berman Energy Infrastructure and Income Fund Inc.</div>
    <div>&#160;</div>
    <div style="text-align: justify; margin-right: 5.55pt; margin-left: 2pt;">In planning and performing our audit of the financial statements of Neuberger Berman Energy Infrastructure and Income Fund Inc. (the &#8220;Fund&#8221;) as of and for the year ended November
      30, 2024, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Fund&#8217;s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing
      our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund&#8217;s internal control over
      financial reporting. Accordingly, we express no such opinion.</div>
    <div>&#160;</div>
    <div style="text-align: justify; margin-right: 5.55pt; margin-left: 2pt;">The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and
      judgments by management are required to assess the expected benefits and related costs of controls. A company&#8217;s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial
      reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company&#8217;s internal control over financial reporting includes those policies and procedures that (1) pertain to
      the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of
      financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide
      reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company&#8217;s assets that could have a material effect on the financial statements.</div>
    <div>&#160;</div>
    <div style="text-align: justify; margin-right: 5.85pt; margin-left: 2pt;">Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to
      future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.</div>
    <div>&#160;</div>
    <div style="text-align: justify; margin-right: 5.6pt; margin-left: 2pt;">A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of
      performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable
      possibility that a material misstatement of the company&#8217;s annual or interim financial statements will not be prevented or detected on a timely basis.</div>
    <div>&#160;</div>
    <div style="text-align: justify; margin-right: 9.8pt; margin-left: 2pt; font-family: 'Times New Roman',Times,serif;">Our consideration of the Fund&#8217;s internal control over financial reporting was for the limited purpose described in the first paragraph
      and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund&#8217;s
      internal control over financial reporting and its operation, including controls over safeguarding securities that we consider to be a material weakness as defined above as of November 30, 2024.</div>
    <div>&#160;</div>
    <div style="text-align: justify; margin-left: 2pt; font-family: 'Times New Roman',Times,serif;">This report is intended solely for the information and use of management and the Board of Directors of Neuberger Berman Energy Infrastructure and Income
      Fund Inc. and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.<br>
    </div>
    <div style="margin-left: 2pt;"> <br>
    </div>
    <div style="margin-left: 2pt;">/s/ Ernst &amp; Young LLP<br>
      <br>
      <div>
        <div style="margin-left: 2pt;">Boston, Massachusetts</div>
        <div style="margin-left: 2pt;">January 23, 2025</div>
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      <br>
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