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SEC Company Response from National Energy Services Reunited Corp. (NESR) (CIK 0001698514) (NESR) — May 11, 2017

National Energy Services Reunited Corp. (NESR) (CIK 0001698514)
Date: May 11, 2017 · CIK: 0001698514 · Accession: 0001615774-17-002221

AI Filing Summary & Sentiment

File numbers found in text: 333-217006

Date
May 11, 2017
Author
/s/ Sherif Foda__________________
Form
CORRESP
Company
National Energy Services Reunited Corp. (NESR) (CIK 0001698514)

Letter

VIA EDGAR Re: National Energy Services Reunited Corp. Registration Statement on Form S-1 Filed March 29, 2017, as amended File No. 333-217006

Dear Mr. Reynolds,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, National Energy Services Reunited Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Thursday, May 11, 2017, or as soon as thereafter practicable.

Very truly yours,
/s/ Sherif Foda__________________

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CORRESP
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National Energy Services Reunited Corp.

777 Post Oak Blvd., Suite 800

Houston, Texas 77056

    May 11, 2017

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

Att: John Reynolds

Re:          National
Energy Services Reunited Corp.

Registration Statement on Form S-1

Filed March 29, 2017, as amended

File No. 333-217006

Dear Mr. Reynolds,

Pursuant to Rule 461 under the Securities Act
of 1933, as amended, National Energy Services Reunited Corp. hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:00 p.m. EST on Thursday, May 11, 2017, or as soon as thereafter practicable.

Very truly yours,

/s/ Sherif Foda__________________

Sherif Foda

Chief Executive Officer

cc:          Ellenoff Grossman
& Schole LLP

Loeb & Loeb LLP