<SEC-DOCUMENT>0001145549-22-006577.txt : 20220214
<SEC-HEADER>0001145549-22-006577.hdr.sgml : 20220214
<ACCEPTANCE-DATETIME>20220214162037
ACCESSION NUMBER:		0001145549-22-006577
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20211130
FILED AS OF DATE:		20220214
DATE AS OF CHANGE:		20220214
EFFECTIVENESS DATE:		20220214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cushing NextGen Infrastructure Income Fund
		CENTRAL INDEX KEY:			0001506488
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-22499
		FILM NUMBER:		22632451

	BUSINESS ADDRESS:	
		STREET 1:		300 CRESCENT COURT, SUITE 1700
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201
		BUSINESS PHONE:		214-692-6334

	MAIL ADDRESS:	
		STREET 1:		300 CRESCENT COURT, SUITE 1700
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cushing Renaissance Fund
		DATE OF NAME CHANGE:	20120710

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cushing MLP Income Fund
		DATE OF NAME CHANGE:	20101124
</SEC-HEADER>
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<TYPE>INTERNAL CONTROL RPT
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      <div style="text-align: center; font-weight: bold;">Report of Independent Registered Public Accounting Firm</div>
      <div>&#160;</div>
      <div>To the Shareholders and Board of Trustees of</div>
      <div>The Cushing NextGen Infrastructure Income Fund (formerly, The Cushing Renaissance Fund)</div>
      <div>&#160;</div>
      <div style="text-align: justify;">In planning and performing our audit of the financial statements of The Cushing NextGen Infrastructure Income Fund (formerly, The Cushing Renaissance
        Fund) (the &#8220;Fund&#8221;) as of and for the year ended November 30, 2021, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), 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;">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 fund&#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 U.S. generally accepted accounting principles. A fund&#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 fund; (2) provide reasonable assurance that transactions are recorded as
        necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and
        trustees of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a fund&#8217;s assets that could have a material effect on the financial statements.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">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;">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 Fund&#8217;s annual or interim financial statements will not be prevented or detected on a timely basis.</div>
      <div>&#160;</div>
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      <div style="text-align: justify;">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 (PCAOB). 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, 2021.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">This report is intended solely for the information and use of management and the Board of Trustees of the Fund and the Securities and Exchange Commission
        and is not intended to be and should not be used by anyone other than these specified parties.</div>
      <div>&#160;</div>
      <div>&#160;</div>
      <div style="font-family: 'Times New Roman',Times,serif;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;/s/ Ernst &amp; Young LLP</div>
      <div>&#160;</div>
      <div><br>
      </div>
      <div><br>
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      <div><br>
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      <div>Dallas, Texas</div>
      <div>January 31, 2022</div>
      <div>&#160;</div>
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