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SEC Comment Letter for National Energy Services Reunited Corp. (NESR) (CIK 0001698514) (NESR) — Feb 27, 2019

National Energy Services Reunited Corp. (NESR) (CIK 0001698514)
Date: Feb. 27, 2019 · CIK: 0001698514 · Accession: 0000000000-19-003309

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File numbers found in text: 333-229801

Date
February 27, 2019
Author
Sherif Foda
Form
UPLOAD
Company
National Energy Services Reunited Corp. (NESR) (CIK 0001698514)

Letter

February 27, 2019 Sherif Foda Chief Executive Officer and Chairman of the Board National Energy Services Reunited Corp. 777 Post Oak Blvd., Suite 730 Houston, Texas 77056 Re:National Energy Services Reunited Corp. Registration Statement on Form F-3 Filed February 22, 2019 File No. 333-229801 Dear Mr. Foda: This is to advise you that we have not reviewed and will not review your registration statement. 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 Kevin Dougherty at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Natural Resources

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February 27, 2019
Sherif Foda
Chief Executive Officer and Chairman of the Board
National Energy Services Reunited Corp.
777 Post Oak Blvd., Suite 730
Houston, Texas 77056
Re:National Energy Services Reunited Corp.
Registration Statement on Form F-3
Filed February 22, 2019
File No. 333-229801
Dear Mr. Foda:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            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 Kevin Dougherty at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Natural Resources