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
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