<SEC-DOCUMENT>0001145549-23-006366.txt : 20230213
<SEC-HEADER>0001145549-23-006366.hdr.sgml : 20230213
<ACCEPTANCE-DATETIME>20230213132149
ACCESSION NUMBER:		0001145549-23-006366
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20221130
FILED AS OF DATE:		20230213
DATE AS OF CHANGE:		20230213
EFFECTIVENESS DATE:		20230213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NXG 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:		23616575

	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 NextGen Infrastructure Income Fund
		DATE OF NAME CHANGE:	20200327

	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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<SEQUENCE>1
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<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
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      <div style="text-align: center; font-weight: bold;">Report of Independent Registered Public Accounting Firm</div>
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      <div>To the Shareholders and Board of Trustees of</div>
      <div>NXG NextGen Infrastructure Income Fund (formerly, Cushing NextGen Infrastructure Income Fund)</div>
      <div>&#160;</div>
      <div style="text-align: justify; color: #000000;">In planning and performing our audit of the financial statements of NXG NextGen Infrastructure Income Fund (formerly, Cushing NextGen
        Infrastructure Income Fund) (the &#8220;Fund&#8221;) as of and for the year ended November 30, 2022, 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; <br>
      </div>
      <div style="text-align: justify; color: #000000;">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; <br>
      </div>
      <div style="text-align: justify; color: #000000;">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; <br>
      </div>
      <div style="text-align: justify; color: #000000;">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; <br>
      </div>
      <div style="text-align: justify; color: #000000;">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, 2022.</div>
      <div>&#160;</div>
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        <div class="BRPFPageNumberArea" style="text-align: right;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">1</font></div>
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      <div>&#160;</div>
      <div style="text-align: justify; color: #000000;">This report is intended solely for the information and use of management and the Board of Trustees of NXG NextGen Infrastructure Income
        Fund (formerly, Cushing NextGen Infrastructure Income 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><br>
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      <div><br>
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      <div style="text-align: right;">/s/ Ernst &amp; Young LLP</div>
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