SEC Comment Letter for NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — Oct 31, 2007
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: Oct. 31, 2007 · CIK: 0001000177 · Accession: 0000000000-07-053224
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Mail Stop 3561
October 23, 2007
Via Fax & U.S. Mail
Mr. Herbjorn Hansson
Chairman and Chief Executive Officer
Nordic American Tanker Shipping Limited
LOM Building
27 Reid Street
Hamilton, HM 11
Bermuda
Re: Nordic America Tanker Shipping, Ltd.
Form 20-F for the year ended December 31, 2006
Filed June 29, 2007
File No. 1-13944
Dear Mr. Hansson:
We have completed our review of your Form 20-F noted above and do not, at this time,
have any further comments.
Sincerely,
Linda Cvrkel
Branch Chief