SEC Comment Letter for NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — May 4, 2018
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: May 4, 2018 · CIK: 0001000177 · Accession: 0000000000-18-013918
AI Filing Summary & Sentiment
Referenced dates: April 5, 2018
Letter
Mailstop 3561 May 4, 2018 Turid M. Sorensen 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 Fiscal Year Ended December 31, 201 6 Filed May 1 , 2017 File No. 00 1-13944
Dear Mr. Sorensen :
We note your response to our prior comment 1 in your letter dated April 5, 2018. Without agreeing with your analysis or conclusion, we have determined not to pursue this issue further at this time.
We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstandi ng any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Melissa Raminpour
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Mailstop 3561 May 4, 2018 Turid M. Sorensen 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 Fiscal Year Ended December 31, 201 6 Filed May 1 , 2017 File No. 00 1-13944 Dear Mr. Sorensen : We note your response to our prior comment 1 in your letter dated April 5, 2018. Without agreeing with your analysis or conclusion, we have determined not to pursue this issue further at this time. We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstandi ng any review, comments, action or absence of action by the staff . Sincerely, /s/ Melissa Raminpour Melissa Raminpour Branch Chief Office of Transportation and Leisure