<SEC-DOCUMENT>0001145549-25-006927.txt : 20250212
<SEC-HEADER>0001145549-25-006927.hdr.sgml : 20250212
<ACCEPTANCE-DATETIME>20250212165704
ACCESSION NUMBER:		0001145549-25-006927
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20241130
FILED AS OF DATE:		20250212
DATE AS OF CHANGE:		20250212
EFFECTIVENESS DATE:		20250212

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NXG Cushing Midstream Energy Fund
		CENTRAL INDEX KEY:			0001400897
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-22072
		FILM NUMBER:		25615771

	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 MLP & INFRASTRUCTURE TOTAL RETURN FUND
		DATE OF NAME CHANGE:	20180315

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cushing MLP & Infrastructure Total Return Fund
		DATE OF NAME CHANGE:	20180307

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cushing MLP Total Return Fund
		DATE OF NAME CHANGE:	20070524
</SEC-HEADER>
<DOCUMENT>
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    <div style="text-align: center; font-weight: bold;"> <br>
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    <div style="text-align: center; font-weight: bold;">Report of Independent Registered Public Accounting Firm</div>
    <div><br>
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    <div>To the Shareholders and Board of Trustees of NXG Cushing Midstream Energy Fund</div>
    <div>&#160;</div>
    <div style="text-align: justify; color: #000000;">In planning and performing our audit of the financial statements of NXG Cushing Midstream Energy Fund (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) (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; 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;</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;</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;</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, 2024.</div>
    <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 Cushing Midstream Energy 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>
    </div>
    <div style="font-family: 'Times New Roman',Times,serif; margin-left: 225pt;">/s/ Ernst &amp; Young LLP</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>Dallas, Texas</div>
    <div>January 29, 2025</div>
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