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 | |
| MENA National Energy Ltd. | British Virgin Islands | |
| National Oil Well Maintenance Company WLL | Qatar | |
| National Petroleum Services Company WLL | Qatar | |
| NESR Cayman Limited | Cayman Islands | |
| National Petroleum Services Limited | Saudi Arabia | |
| National Petroleum Technology Company Limited | Saudi Arabia | |
| National Drilling Company Limited | Saudi Arabia | |
| SAPESCO Arabian Petroleum Services LLC (99.7%) | Saudi Arabia | |
| National Gulf Petroleum Services WLL | Kuwait | |
| National Petroleum Services JSC | Libya | |
| NPS Bahrain For Oil and Gas Well Services WLL | Bahrain | |
| National Energy Services Reunited WLL | Bahrain | |
| NPS Energy Holding WLL | Bahrain | |
| NPS Energy DMCC | United Arab Emirates | |
| NPS Holdings Limited | United Arab Emirates | |
| National Oil Well Maintenance Company LLC | United Arab Emirates | |
| Energy Oilfield Supplies DMCC | United Arab Emirates | |
| Taqaat Professional Services DMCC | United Arab Emirates | |
| NPS Energy India Private Limited | India | |
| PT NPS Energy Indonesia | Indonesia | |
| PT Tiger Indonesia Services ROI | Indonesia | |
| PT DFI Asia Energy | Indonesia | |
| NPS Energy SDN BHD | Malaysia | |
| NPS Energy Oilfield Supply Ltd. (Malaysia – Labuan) | Malaysia | |
| NPS Energy (B) Sdn. Bhd. (Brunei) | Brunei | |
| Gulf energy SAOC | Oman | |
| Gulf Energy Services LLC | Oman | |
| Sino Gulf Energy Enterprises LLC | Oman | |
| Integrated Petroleum Services Company LLC | Oman | |
| Makameen Petroleum LLC | Oman | |
| Well Solutions Services LLC | Oman | |
| Sledgehammer Gulf LLC (51%) | Oman | |
| Sahara Petroleum Services Company S.A.E. (99.7%) | Egypt | |
| Sahara For Maintenance and Operating Services LLC (99.7%) | Egypt | |
| NESR Limited | United Kingdom | |
| National Energy Services Reunited Corporation | Texas |