SEC Comment Letter for NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — Feb 19, 2009
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: Feb. 19, 2009 · CIK: 0001000177 · Accession: 0000000000-09-008820
AI Filing Summary & Sentiment
Referenced dates: February 6, 2009
Letter
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 Response Letter Dated February 6, 2009 Dear Mr. Hansson:
February 19, 2009 Via U.S. Mail and Facsimile (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
We have reviewed your response letter dated February 6, 2009, and we have the following comment. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone number listed at the end of this letter. General
1. We note your response to our prior co mment 2. Please provide us with information that explains how the fact th at the port calls made to Sudan by your ships in 2007 and 2008 reflect only 5% of the total port calls made by all of your ships correlates with, and supports, your conclusion that the revenues related to your contacts with Sudan are quantitatively immaterial.
* * * * *
Please respond to this comment within 10 business days or tell us when you will provide us with a response. Pleas e submit your response letter on EDGAR.
Please understand that we may have addi tional comments after we review your response to our comment. Pl ease contact Pradip Bhaumik, Special Counsel, at (202) 551- 3333 if you have any questions about the comment or our review. 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
Herbjorn Hansson North American Tanker Shipping Limited February 19, 2009 Page 2 cc: Max Webb Assistant Director Division of Corporation Finance
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February 19, 2009 Via U.S. Mail and Facsimile (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 Response Letter Dated February 6, 2009 Dear Mr. Hansson: We have reviewed your response letter dated February 6, 2009, and we have the following comment. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone number listed at the end of this letter. General 1. We note your response to our prior co mment 2. Please provide us with information that explains how the fact th at the port calls made to Sudan by your ships in 2007 and 2008 reflect only 5% of the total port calls made by all of your ships correlates with, and supports, your conclusion that the revenues related to your contacts with Sudan are quantitatively immaterial. * * * * * Please respond to this comment within 10 business days or tell us when you will provide us with a response. Pleas e submit your response letter on EDGAR. Please understand that we may have addi tional comments after we review your response to our comment. Pl ease contact Pradip Bhaumik, Special Counsel, at (202) 551- 3333 if you have any questions about the comment or our review. 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 Herbjorn Hansson North American Tanker Shipping Limited February 19, 2009 Page 2 cc: Max Webb Assistant Director Division of Corporation Finance