SecProbe.io

December 21, 2018
Herbjørn Hansson
Chief Executive Officer
Nordic American Tankers Limited
LOM Building
27 Reid Street
Hamilton HM 11
Bermuda
Re:Nordic American Tankers Limited
Registration Statement on Form F-3
Filed November 30, 2018
File No. 333-228603
Dear Mr. Hansson:
            We have limited our review of your registration statement to those issues we have
addressed in our comments.  In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Form F-3 filed November 30, 2018
General
1.Please confirm your understanding that you should clear any outstanding SEC staff
comments on your most recent Form 20-F before you request an acceleration of
effectiveness of this registration statement on Form F-3.
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate

 FirstName LastNameHerbjørn Hansson
 Comapany NameNordic American Tankers Limited
 December 21, 2018 Page 2
 FirstName LastName
Herbjørn Hansson
Nordic American Tankers Limited
December 21, 2018
Page 2
time for us to review any amendment prior to the requested effective date of the registration
statement.
            Please contact John Stickel at 202-551-3324 or Susan Block at 202-551-3210 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure