SEC Comment Letter for NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — Aug 20, 2014
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: Aug. 20, 2014 · CIK: 0001000177 · Accession: 0000000000-14-042163
AI Filing Summary & Sentiment
Referenced dates: August 7, 2014
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE August 20, 2014 Via E -mail Turid M. Sørensen Chief Financial Officer and Executive Vice President Nordic American Tankers Limited LOM Building 27 Reid Street Hamilton HM 11 Bermuda
Re: Nordic American Tankers Limited Form 20 -F for the Fiscal Year Ended December 31, 2013 Filed April 4, 2014 File No. 1 -13944
Dear Ms. Sørensen :
We refer you to our comment letter dated August 7, 2014, regarding business contacts with Sudan. We have completed our review of this subject matter. 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 filing and th e 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 disclosur e in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cecilia Blye
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
August 20, 2014
Via E -mail
Turid M. Sørensen
Chief Financial Officer and Executive Vice President
Nordic American Tankers Limited
LOM Building
27 Reid Street
Hamilton HM 11
Bermuda
Re: Nordic American Tankers Limited
Form 20 -F for the Fiscal Year Ended December 31, 2013
Filed April 4, 2014
File No. 1 -13944
Dear Ms. Sørensen :
We refer you to our comment letter dated August 7, 2014, regarding business contacts
with Sudan. We have completed our review of this subject matter. 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 filing and th e 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 disclosur e in the filing to be certain that the
filing includes the information the Securities Exchange Act of 1934 and all applicable rules
require.
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Andrew Mew
Acting Assistant Director
Division of Corporation Finance