Rohr also called up for the first time, Germany–based defender, Kingsley Ehizibue, who plays for FC Koln, and Holland-based forward Cyril Dessers.
Team captain Ahmed Musa, Vice-captain William Ekong and defender Kenneth Omeruo made the list.
There are also goalkeeper Daniel Akpeyi, defenders Leon Balogun and Olaoluwa Aina, midfielder Wilfred Ndidi and forwards Alex Iwobi and Victor Osimhen in the list of three goalkeepers, eight defenders, five midfielders and eight forwards.
Nigeria currently sit top of Group L on six points, having won their first two matches.
The Super Eagles will play the first-leg game at the Stephen Keshi Stadium in Asaba on Friday, 27th March, before flying to Freetown to confront the Stars at the Siaka Stevens Stadium in the return four days later.
The Super Eagles will also play Benin Republic in Porto Novo in June and a home tie against Lesotho in early September.
All invited players, as well as technical and administrative officials, are to report to camp on Monday, March 23, 2020.
See Fill Squad List Below:
Goalkeepers: Daniel Akpeyi (Kaizer Chiefs, South Africa); Ikechukwu Ezenwa (Heartland FC); Maduka Okoye (Fortuna Dusseldorf, Germany).
Defenders: Kenneth Omeruo (CD Leganes, Spain); Leon Balogun (Wigan Athletic, England); Chidozie Awaziem (CD Leganes, Spain); William Ekong (Udinese FC, Italy); Olaoluwa Aina (Torino FC, Italy); Jamilu Collins (SC Padeborn 07, Germany); Oluwasemilogo Ajayi (West Bromwich Albion, England); Kingsley Ehizibue (FC Koln, Germany).
Midfielders: Abdullahi Shehu (Bursaspor FC, Turkey); Etebo Oghenekaro (Getafe FC, Spain); Wilfred Ndidi (Leicester City, England); Joseph Ayodele-Aribo (Glasgow Rangers, Scotland); Ramon Azeez (Granada FC, Spain).
Forwards: Ahmed Musa (Al Nassr, Saudi Arabia); Alexander Iwobi (Everton FC, England); Victor Osimhen (Lille OSC, France); Moses Simon (FC Nantes, France); Samuel Chukwueze (Villarreal FC, Spain); Cyril Dessers (Heracles Almelo, The Netherlands); Kelechi Iheanacho (Leicester City, England); Samuel Kalu (Girondins Bordeaux, France).