The Qatari sold their fleet of 10 to Pakistan last month.
So at least Pakistan is still operating them.
HeliOps in UK (training for German navy)
German navy (to be retired 2023)
Norway is phasing out (2022)
India Navy has still some 42B but will replace by Sikorsky MH-60R.
For the Egypt Westland Commando’s an overhaul contract was placed in 2015 but not much news since??
Are you looking for Westland Sea King operators only or also Sikorsky H-3/S-61?