SecProbe.io

January 30, 2009
Via U.S. Mail and Facsimile (011-441-292-5962)

Herbjorn Hansson Chairman, President, and Chief Executive Officer Nordic American Tanker Shipping Limited LOM Building, 27 Reid Street Hamilton HM 11, Bermuda
 Re: Nordic American Tanker Shipping Limited
  Form 20-F for the Fiscal Year Ended December 31, 2007
  Filed May 9, 2008   File No. 1-13944
Dear Mr. Hansson:

We have limited our review of your filing to disclosure relating to your contacts
with countries that have been  identified as state sponsors of  terrorism, and we have the
following comments.  Our review with respect to this issue does not preclude further review by the Assistant Director group with respect to other issues.   At this juncture,
we are asking you to provide us with supplemental information, so that we may better understand your disclosure.  Please be as detail ed as necessary in your response.  After
reviewing this information, we may raise additional comments.
Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure  requirements and to  enhance the overall
disclosure in your filings.  We look forward to working with you in these respects.  We
welcome any questions you may have about our comments or on any other aspect of
our review.  Feel free to call us at the tele phone numbers listed at th e end of th is letter.

General

1. On page 6 of your Form 20-F you state that “from time to time, vessels in y(our)
fleet call on ports located in countries  subject to sanctions and embargoes
imposed by the U.S. government and countries identified by the U.S. government as state sponsors of terrorism.”   Cuba, Iran, Sudan, and Syria are identified by the
U.S. State Department as state sponsors of  terrorism and subject to U.S. economic
sanctions and export controls. Your Form  20-F, however, neith er specifies the
terrorist-sponsoring countries where vessels  in your fleet ma ke their calls, nor
describes your business contacts related to those countries.
Please describe for us, in reasonable de tail, your past, present and anticipated
contacts with Cuba, Iran, Sudan, and Syri a, whether through direct or indirect
arrangements.  Your response should de scribe the shipments to, from, or

Herbjorn Hansson
Nordic American Tanker Shipping Limited
January 30, 2009 Page 2
involving Cuba, Iran, Sudan, and Syria, a nd any agreements or arrangements you
may have, directly or indirectly, with th e governments of the referenced countries
or entities controlled by those governments.   Finally, tell us whether any vessels
owned, operated, or chartered directly or indirectly by you that have contacts with
the referenced countries (by either calling on their ports or being leased by them)
carry any U.S.-origin goods to those c ountries or employ U. S. citizens.
2. Please discuss the materiality of any cont acts with Cuba, Iran, Sudan, and Syria
described in response to the foregoing  comment, and whether those contacts
constitute a material investment risk for your security holders.  You should
address materiality in quantitative terms, including the approximate dollar
amounts of any associated reve nues, assets, and liabilities for the last three fiscal
years.  Also, address materiality in term s of qualitative factors that a reasonable
investor would deem important in maki ng an investment decision, including the
potential impact of corporate activit ies upon a company’s reputation and share
value.  As you may be aware, vari ous state and munici pal governments,
universities, and other inve stors have proposed or adopted divestment or similar
initiatives regarding investment in comp anies that do business with state sponsors
of terrorism.  Your material ity analysis should address the potential impact of the
investor sentiment evidenced by such actions directed toward companies that have operations associated with Cuba, Iran, Sudan, or Syria.

* * * * *

Please respond to these comments within  10 business days or tell us when you
will provide us with a re sponse.  Please submit your response letter on EDGAR.
 We urge all persons who are responsible for the accuracy and adequacy of the
disclosure in the filing to be certain that th e filings include all in formation required under
the Exchange Act of 1934 and that they have provided all information investors require
for an informed investment decision.  Since the company and its management are in possession of all facts relating to the company’ s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.
 In connection with responding to our comments, please provide, in writing, a
statement from the company acknowledging that:

• the company is responsible for the adequacy  and accuracy of the disclosure in the
filings;
 • staff comments or changes to disclosure  in response to staff comments do not
foreclose the Commission from taking any action with respect to the filings; and

• the company may not assert staff comme nts as a defense in any proceeding

Herbjorn Hansson
Nordic American Tanker Shipping Limited January 30, 2009 Page 3
initiated by the Commission or any person under the federal secu rities laws of the
United States.

In addition, please be advise d that the Division of Enfo rcement has access to all
information you provide to the staff of the Divi sion of Corporation Fi nance in our review
of your filings or in response to our comments on your filings.
  Please understand that we may have addi tional comments after we review your
response to our comments.  Pl ease contact Pradip Bhaumik, Special Counsel, at (202)
551-3333 if you have any questions about the comments or our review.  You may also contact me at (202) 551-3470.          S i n c e r e l y ,             C e c i l i a  B l y e ,  C h i e f          Office of Global Security Risk   cc:  Max Webb
  Assistant Director
 Division of Corporation Finance