Re: | Kayne Anderson Midstream/Energy Fund, Inc. Registration Statement on Form N-2, filed on September 2, 2010 (File Nos. 333-169177; 811-22467) |
1. | Should the United States Securities and Exchange Commission (the Commission), or the staff of the Commission (the Staff), acting pursuant to delegated authority, declare this filing effective, it does not foreclose the Commission from taking any action with regard to the filing; | |
2. | The action of the Commission, or the Staff acting pursuant to delegated authority, in declaring the above-captioned Registration Statement effective, does not relieve the Fund from its responsibility for the adequacy and accuracy of the disclosure in this filing; and | |
3. | The Fund may not assert this action as a defense in any proceeding initiated by the Commission or any person under the Federal securities laws of the United States. |
Very truly yours, Kayne Anderson Midstream/Energy Fund, Inc. |
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By: | /s/ JAMES C. BAKER | |||
James C. Baker | ||||
Executive Vice President | ||||
cc: | Kevin S. McCarthy, Kayne Anderson Midstream/Energy Fund, Inc. David A. Hearth, Paul Hastings John F. Della Grotta, Paul Hastings |