SEC Comment Letter for NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — Jul 31, 2013
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: July 31, 2013 · CIK: 0001000177 · Accession: 0000000000-13-041972
AI Filing Summary & Sentiment
File numbers found in text: 333-187400
Letter
July 31, 2013 Via E -mail Herbjǿrn Hansson Chief Executive Officer Nordic American Tankers Limited LOM Building 27 Reid Street Hamilton HM 11 Bermuda
Re: Nordic American Tankers Limited Amendment No. 1 to Registration Statement on Form F-3 Filed June 28 , 2013 Response dated July 25, 2013 File No. 333-187400
Dear Mr. Hannson :
We have reviewed your response to our letter dated July 9 , 2013 and have the following additional comment.
Exhibit 5.1
1. We note your response to prior comment 2. The second sentence of the last paragraph on page 3 represents an inappropriate limitation on reliance. Purchasers in the offering are entitled to rely unconditionally on the legality opinion. Please have counsel revise its opinion accordingly.
Please contact J. Nolan McWilliams at (202) 551 -3217 or me at (202) 551 -3755 with any questions you may have .
Sincerely,
/s/ Max A. Webb
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July 31, 2013 Via E -mail Herbjǿrn Hansson Chief Executive Officer Nordic American Tankers Limited LOM Building 27 Reid Street Hamilton HM 11 Bermuda Re: Nordic American Tankers Limited Amendment No. 1 to Registration Statement on Form F-3 Filed June 28 , 2013 Response dated July 25, 2013 File No. 333-187400 Dear Mr. Hannson : We have reviewed your response to our letter dated July 9 , 2013 and have the following additional comment. Exhibit 5.1 1. We note your response to prior comment 2. The second sentence of the last paragraph on page 3 represents an inappropriate limitation on reliance. Purchasers in the offering are entitled to rely unconditionally on the legality opinion. Please have counsel revise its opinion accordingly. Please contact J. Nolan McWilliams at (202) 551 -3217 or me at (202) 551 -3755 with any questions you may have . Sincerely, /s/ Max A. Webb Max A. Webb Assistant Director cc: Gary J. Wolfe, Esq. Seward & Kissel