SEC Comment Letter for NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — Aug 26, 2011

NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: Aug. 26, 2011 · CIK: 0001000177 · Accession: 0000000000-11-051356

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AI Filing Summary & Sentiment

File numbers found in text: 001-13944

Date

August 26, 2011

Author

/s/ Linda Cvrkel

Form

UPLOAD

Company

NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)

Letter

August 26, 2011 Via Facsimile Ms. Turid M. Sorensen Chief Financial Officer Nordic American Tanker Shipping Limited LOM Building 27 Reid Street Hamilton HM 11, Bermuda Re: Nordic American Tanker Shipping Limited Form 20-F Filed April 21, 2011 File No. 001-13944

Dear Ms. Sorensen: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Linda Cvrkel
Linda Cvrkel Branch Chief
Via Facsimile 011 47 33 42 73 01

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August 26, 2011
 Via Facsimile

Ms. Turid M. Sorensen Chief Financial Officer Nordic American Tanker Shipping Limited LOM Building 27 Reid Street Hamilton HM 11, Bermuda
Re: Nordic American Tanker Shipping Limited
 Form 20-F
Filed April 21, 2011 File No. 001-13944

Dear Ms. Sorensen:
 We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Linda Cvrkel
Linda Cvrkel Branch Chief
    Via Facsimile 011 47 33 42 73 01

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