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SEC Comment Letter for National Energy Services Reunited Corp. (NESR) (CIK 0001698514) (NESR) — Aug 28, 2019

National Energy Services Reunited Corp. (NESR) (CIK 0001698514)
Date: Aug. 28, 2019 · CIK: 0001698514 · Accession: 0000000000-19-012946

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File numbers found in text: 333-233422

Date
August 28, 2019
Author
Sherif Foda
Form
UPLOAD
Company
National Energy Services Reunited Corp. (NESR) (CIK 0001698514)

Letter

August 28, 2019 Sherif Foda 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 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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Natural Resources cc: William B. Nelson

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August 28, 2019
Sherif Foda
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 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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Natural Resources
cc:       William B. Nelson