SEC Company Response from 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: 0001493152-19-002664

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File numbers found in text: 333-229801

Date

February 22, 2019

Author

Chief

Form

CORRESP

Company

National Energy Services Reunited Corp. (NESR) (CIK 0001698514)

Letter

Re: National Energy Services Reunited Corp.

February 27, 2019

Via EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form F-3 filed on February 22, 2019

File No. 333-229801 (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Act”), National Energy Services Reunited Corp. (the “Registrant”) hereby requests that the effective date for the Registration Statement be accelerated so that it will become effective at 4:00 p.m., Washington D.C. time, on Monday, March 4, 2019, or as soon as possible thereafter.

Please contact Eric Johnson of Locke Lord LLP at (713) 226-1249 with any questions you may have concerning this request.

[Signature Page Follows]

Very truly yours,
NATIONAL ENERGY SERVICES REUNITED CORP.

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CORRESP
1
filename1.htm

February
27, 2019

Via
EDGAR

Division
of Corporation Finance

U.S.
Securities and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549

Re: National
                                         Energy Services Reunited Corp.

Registration
Statement on Form F-3 filed on February 22, 2019

File
No. 333-229801 (the “Registration Statement”)

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the Securities Act of 1933, as amended (the “Act”), National Energy Services Reunited Corp.
(the “Registrant”) hereby requests that the effective date for the Registration Statement be accelerated so
that it will become effective at 4:00 p.m., Washington D.C. time, on Monday, March 4, 2019, or as soon as possible thereafter.

Please
contact Eric Johnson of Locke Lord LLP at (713) 226-1249 with any questions you may have concerning this request.

[Signature
Page Follows]

    Very truly yours,

    NATIONAL ENERGY SERVICES REUNITED CORP.

    By:
    /s/
    Melissa Cougle

    Melissa
    Cougle

    Chief
    Financial Officer

    cc:
    Via Email

    Eric
Johnson

    Locke
Lord LLP

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