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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

AI Filing Summary & Sentiment

Date
October 23, 2007
Author
Linda Cvrkel
Form
UPLOAD
Company
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)

Letter

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

Show Raw Text
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