Tortoise Pipeline & Energy Fund (TTP) N-CSRS Certified semi-annual shareholder report (management investment company)

EX-99.19A

Tortoise

Pipeline & Energy Fund, Inc. (NYSE: TTP)

Section 19(a) Notification of Sources of Distribution

Distribution Period	February 2021
Distribution Amount per Share	$0.16

The following table sets forth the estimated amounts of the current distribution, payable February 26, 2021, and the cumulative distributions paid this fiscal year to date from the following sources: net investment income, net realized short-term capital gains, net realized long-term capital gains and return of capital. All amounts are expressed per common share.

	Estimated Sources of Distributions
							% Breakdown of the
			% Breakdown		($) Total Cumulative		Total Cumulative
	($) Current		of the Current		Distributions for the		Distributions for the
	Distribution		Distribution		Fiscal Year to Date		Fiscal Year to Date
Net Investment Income		0.0000		0%		0.0000		0%
Net Realized Short-Term Capital Gains		0.1600		100%		0.1600		100%
Net Realized Long-Term Capital Gains		0.0000		0%		0.0000		0%
Return of Capital		0.0000		0%		0.0000		0%
Total (per common share)		0.1600		100%		0.1600		100%

Average annual total return (in relation to NAV) for the 5 years ending on 1/31/2021	-10.22%
Annualized current distribution rate expressed as a percentage of NAV as of 1/31/2021	2.88%
Cumulative total return (in relation to NAV) for the fiscal year through 1/31/2021	11.11%
Cumulative fiscal year distributions as a percentage of NAV as of 1/31/2021	0.72%

You should not draw any conclusions about TTP's investment performance from the amount of this distribution or from the terms of TTP’s distribution policy.

The amounts and sources of distributions reported are only estimates and are not being provided for tax reporting purposes. The actual amounts and sources of the amounts for tax reporting purposes will depend upon TTP's investment experience during the remainder of its fiscal year and may be subject to changes based on tax regulations. TTP will send you a Form 1099-DIV for the calendar year that will tell you how to report these distributions for federal income tax purposes.

TTP is a non-diversified, closed-end management investment company that seeks to obtain a high level of total return with an emphasis on current distributions. TTP invests primarily in equity securities of pipeline companies that transport natural gas, natural gas liquids (NGLs), crude oil and refined products and, to a lesser extent, in other energy infrastructure companies. For more information, visit TTP's website at www.tortoiseadvisors.com or call (866) 362-9331.

5100 W. 115^th Place, Leawood, KS 66211 | Main 1-913-981-1020 | Fax 1-913-981-1021 | www.tortoiseadvisors.com

Tortoise

Pipeline & Energy Fund, Inc. (NYSE: TTP)

Section 19(a) Notification of Sources of Distribution

Distribution Period	May 2021
Distribution Amount per Share	$0.16

The following table sets forth the estimated amounts of the current distribution, payable May 28, 2021, and the cumulative distributions paid this fiscal year to date from the following sources: net investment income, net realized short-term capital gains, net realized long-term capital gains and return of capital. All amounts are expressed per common share.

	Estimated Sources of Distributions
							% Breakdown of the
			% Breakdown		($) Total Cumulative		Total Cumulative
	($) Current		of the Current		Distributions for the		Distributions for the
	Distribution		Distribution		Fiscal Year to Date		Fiscal Year to Date
Net Investment Income		0.0000		0%		0.0000		0%
Net Realized Short-Term Capital Gains		0.1600		100%		0.3200		100%
Net Realized Long-Term Capital Gains		0.0000		0%		0.0000		0%
Return of Capital		0.0000		0%		0.0000		0%
Total (per common share)		0.1600		100%		0.3200		100%

Average annual total return (in relation to NAV) for the 5 years ending on 4/30/2021	-11.89%
Annualized current distribution rate expressed as a percentage of NAV as of 4/30/2021	2.33%
Cumulative total return (in relation to NAV) for the fiscal year through 4/30/2021	38.45%
Cumulative fiscal year distributions as a percentage of NAV as of 4/30/2021	1.17%

You should not draw any conclusions about TTP's investment performance from the amount of this distribution or from the terms of TTP’s distribution policy.

The amounts and sources of distributions reported are only estimates and are not being provided for tax reporting purposes. The actual amounts and sources of the amounts for tax reporting purposes will depend upon TTP's investment experience during the remainder of its fiscal year and may be subject to changes based on tax regulations. TTP will send you a Form 1099-DIV for the calendar year that will tell you how to report these distributions for federal income tax purposes.

TTP is a non-diversified, closed-end management investment company that seeks to obtain a high level of total return with an emphasis on current distributions. TTP invests primarily in equity securities of pipeline companies that transport natural gas, natural gas liquids (NGLs), crude oil and refined products and, to a lesser extent, in other energy infrastructure companies. For more information, visit TTP's website at cef.tortoiseecofin.com or call (866) 362-9331.

5100 W. 115^th Place, Leawood, KS 66211 | Main 1-913-981-1020 | Fax 1-913-981-1021 | www.TortoiseEcofin.com