Report of Foreign Issuer (6-k)
08 Agosto 2018 - 6:18PM
Edgar (US Regulatory)
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Form
6-K
REPORT
OF FOREIGN PRIVATE ISSUER PURSUANT TO SECTION 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934
For
the month of August 2018
Commission
File Number: 001-38091
NATIONAL
ENERGY SERVICES REUNITED CORP.
(Translation
of registrant’s name into English)
777
Post Oak Blvd., Suite 730
Houston,
Texas 77056
(Address
of principal executive office)
Indicate
by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.
Form
20-F [ X ] Form 40-F [ ]
Indicate
by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): Yes [ ]
No [ X ]
Indicate
by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): Yes [ ]
No [ X ]
Changes
in Registrant’s Certifying Accountant
On
August 6, 2018, the Audit Committee (the “Committee”) of the Board of Directors of National Energy Services Reunited
Corp. (the “Company’) approved the dismissal of Marcum LLP (“Marcum”) as the Company’s independent
registered public accounting firm. On August 6, 2018 (the “Dismissal Date”), the Company notified Marcum of its dismissal
effective immediately. Marcum served as the Company’s independent registered public accounting firm for the period from
January 23, 2017 (inception) through December 31, 2017 and for the subsequent interim period through the Dismissal Date.
Marcum’s
report on the Company’s consolidated financial statements as of December 31, 2017 and for the period from January 23, 2017
(inception) through December 31, 2017 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified
as to uncertainty, audit scope, or accounting principles, except that it contained an emphasis paragraph with respect to the uncertainty
about the Company’s ability to continue as a going concern.
During
the period from January 23, 2017 (inception) through December 31, 2017 and in the subsequent interim period through the Dismissal
Date, there were (i) no disagreements between the Company and Marcum on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Marcum, would
have caused Marcum to make reference to the subject matter of the disagreement in its reports on the consolidated financial statements
for such periods and (ii) no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
The
Company provided Marcum with a copy of this Report on Form 6-K, and requested that Marcum furnish the Company with a letter addressed
to the U.S. Securities and Exchange Commission stating whether Marcum agrees with the disclosures contained in this Report on
Form 6-K and, if not, stating the respects in which it does not agree. The Company has received the requested letter from Marcum
and a copy of Marcum’s letter has been furnished as Exhibit 99.1 to this Report on Form 6-K.
In
addition, on August 6, 2018, the Committee approved the engagement of KPMG as the Company’s independent registered public
accounting firm. KPMG was formally engaged on August 6, 2018. KPMG previously served as the independent registered public accounting
firm for NPS Holdings Limited, the accounting predecessor of the Company.
During
the period from January 23, 2017 (inception) through December 31, 2017 and the subsequent interim period through the Dismissal
Date, neither the Company nor anyone on its behalf has consulted with KPMG regarding (i) the application of accounting principles
to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s
financial statements, and neither a written report nor oral advice was provided to the Company that KPMG concluded was an important
factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue or (ii) any
matter that was either the subject of a “disagreement” (as that term is defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions to Item 304 of Regulation S-K) or a “reportable event” (as that term is defined in
Item 304(a)(1)(v) of Regulation S-K).
This
report on Form 6-K shall be deemed incorporated by reference into the Company’s Registration Statement on Form F-3 (File
No. 333-226194) and to be a part thereof from the date which it was filed, to the extent not superseded by documents or reports
subsequently filed or furnished.
Financial
Statements and Exhibits
Exhibits.
SIGNATURES
Pursuant
to the requirements of Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.
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NATIONAL
ENERGY SERVICES REUNITED CORP.
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|
|
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Date:
August 8, 2018
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By:
|
/s/
Melissa Cougle
|
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Name:
|
Melissa
Cougle
|
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Title:
|
Chief
Financial Officer
|
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