SEC Comment Letter for NORDIC AMERICAN TANKERS (NAT) — Oct 29, 2013

NORDIC AMERICAN TANKERS Ltd
Date: Oct. 29, 2013 · CIK: 0001000177 · Accession: 0000000000-13-059227

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AI Filing Summary & Sentiment

File numbers found in text: 001-13944

Date

October 29, 2013

Author

/s/ Linda Cvrkel

Form

UPLOAD

Company

NORDIC AMERICAN TANKERS Ltd

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE October 29, 2013 Via E-mail Turid M. Sørensen Chief Financial Officer Nordic American Tankers Limited LOM Building 27 Reid Street Hamilton HM 11 Bermuda

Re: Nordic American Tankers Limited Form 20-F for the year ended December 31, 201 2 Filed March 19, 2013 File No. 001-13944

Dear Ms. Sørensen :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Linda Cvrkel

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

        October 29, 2013

Via E-mail
Turid M. Sørensen
Chief Financial Officer
Nordic American Tankers Limited
LOM Building
27 Reid Street
Hamilton HM 11
Bermuda

Re:  Nordic American Tankers Limited
 Form 20-F for the year ended December 31, 201 2
Filed  March 19, 2013
 File No.  001-13944

Dear Ms. Sørensen :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/ Linda Cvrkel

Linda Cvrkel
Branch Chief

SecProbe.io