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