August 28, 2019
Chief Executive Officer
National Energy Services Reunited Corp.
777 Post Oak Blvd., Suite 730
Houston, TX 77056
Re: National Energy Services Reunited Corp.
Registration Statement on Form F-3
Filed August 23, 2019
File No. 333-233422
Dear Mr. Foda:
This is to advise you that we have not reviewed and will not review your
Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with
Office of Natural
cc: William B. Nelson