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SEC Comment Letter for NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — Jan 29, 2019

NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: Jan. 29, 2019 · CIK: 0001000177 · Accession: 0000000000-19-000195

AI Filing Summary & Sentiment

File numbers found in text: 001-13944

Date
January 29, 2019
Author
Not clearly detected
Form
UPLOAD
Company
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)

Letter

January 29, 2019 Herbjorn Hansson Chief Executive Officer Nordic American Tankers Ltd LOM Building 27 Reid Street Hamilton HM 11 Bermuda Re:Nordic American Tankers Ltd Form 20-F for Fiscal Year Ended December 31, 2017 Filed May 15, 2018 File No. 001-13944 Dear Mr. Hansson: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Transportation and Leisure cc: Gary Wolfe, Partner, Seward & Kissel LLP

Show Raw Text
January 29, 2019
Herbjorn Hansson
Chief Executive Officer
Nordic American Tankers Ltd
LOM Building
27 Reid Street
Hamilton HM 11
Bermuda
Re:Nordic American Tankers Ltd
Form 20-F for Fiscal Year Ended December 31, 2017
Filed May 15, 2018
File No. 001-13944
Dear Mr. Hansson:
            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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure
cc:       Gary Wolfe, Partner, Seward & Kissel LLP