Exhibit 8.1
Subsidiaries
All subsidiaries are, indirectly or directly, wholly-owned by National Energy Services Reunited Corp. except as indicated below.
| Entity | State of Incorporation/Formation | |
| NESR Limited | United Kingdom | |
| National Energy Services Reunited Corporation | Texas | |
| NPS Bahrain for Oil and Gas Well Services W.L.L. | Algeria | |
| NPS Bahrain for Oil and Gas Wells Services W.L.L. | Iraq | |
| National Petroleum Services Company Limited | KSA | |
| NPS Energy DMCC | UAE | |
| NPS Energy Holding W.L.L. | Bahrain | |
| National Petroleum Technology Company | KSA | |
| National Wells Drilling Company | KSA | |
| Specialised Oil Well Maintenance L.L.C. | UAE | |
| NOWMCO Petroleum Services L.L.C. | UAE | |
| NPS Holdings Limited | UAE | |
| National Gulf Petroleum Services | Kuwait | |
| National Oil Well Maintenance Company Limited | India | |
| NPS Energy Oilfield Supplies DMCC | UAE | |
| TAAQAAT Professional Service DMCC | UAE | |
| PT NPS Energy | Indonesia | |
| NPS (B) Sdn Bhd | Brunei | |
| NPS Bahrain for Oil and Gas Well Services W.L.L. | Bahrain | |
| NPS Energy Bahrain W.L.L. | Bahrain | |
| Fahud Energy Solutions L.L.C. | Oman | |
| PT DFI Asia Energi | Indonesia | |
| PT Tiger Energy Services | Indonesia | |
| NPS Energy Sdn Bhd | Malaysia | |
| NPS Malaysia-Labuan | Malaysia | |
| National Petroleum Services | Libya | |
| NPS Energy DMCC | Iraq | |
| NPS International LTD | Cayman Islands | |
| National Oil Well Maintenance Company L.L.C. | Qatar | |
| National Petroleum Services L.L.C. | Qatar | |
| Benon Oil Services, LLC | Oman | |
| Fishing and Remedial Experts Enterprise LLC | Oman | |
| Gulf Drilling Fluids Technology LLC | Oman | |
| Gulf Energy Services LLC | Oman | |
| Intelligent Drilling Services LLC | Oman | |
| Integrated Petroleum Services Company LLC | Oman | |
| Midwest Oilfield Services LLC | Oman | |
| Sino Gulf Energy Enterprises LLC | Oman | |
| Tamkeen Fracking LLC | Oman | |
| Well Maintenance Services LLC | Oman | |
| Well Solution Services LLC | Oman | |
| Makamen Petroleum LLC | Oman | |
| Tasneea Oil and Gas technology LLC | Oman |