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CORRESP
 1
 filename1.htm

 National
Energy Services Reunited Corp.

 777
Post Oak Boulevard, Suite 730

 Houston,
Texas 77056

 June
24, 2025

 VIA
EDGAR

 Securities
and Exchange Commission

 Division
of Corporation Finance

 Office
of Energy & Transportation

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
Michael Purcell

 Re:
 National
 Energy Services Reunited Corp.

 Amendment
No. 1 to the Registration Statement on Form F-4

 File
No. 333-287661

 To
the address set forth above:

 In
accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, National
Energy Services Reunited Corp. (the "Company") hereby requests acceleration of the effective date of the above referenced
Amendment No. 1 to the Registration Statement on Form F-4 (the "Registration Statement") of the Company. We respectfully
request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on June 24, 2025, or as soon as practicable thereafter.

 The
Company hereby authorizes Judy Little of Allen Overy Shearman Sterling US LLP, counsel to the Company, to orally modify or withdraw this
request for acceleration.

 The
Company requests that it be notified of such effectiveness by a telephone call to Judy Little of Allen Overy Shearman Sterling US LLP
at (713) 553-6022.

 Very
truly yours,

 NATIONAL
 ENERGY SERVICES REUNITED CORP.

 By:
 /s/
 Stefan Angeli

 Name:
 Stefan
 Angeli

 Title:
 Chief
 Financial Officer

 cc:
 Jennifer
 Howard, National Energy Services Reunited Corp.
 Judy
 Little, Allen Overy Shearman Sterling US LLP