SEC Comment Letter for NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — Dec 21, 2021
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: Dec. 21, 2021 · CIK: 0001000177 · Accession: 0000000000-21-015230
AI Filing Summary & Sentiment
File numbers found in text: 333-261630
Letter
United States securities and exchange commission logo December 21, 2021 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 December 14, 2021 File No. 333-261630 Dear Mr. Hansson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Arthur Tornabene-Zalas at 202-551-3162 or Laura Nicholson, Special Counsel, at 202-551-3584 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Edward Horton
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United States securities and exchange commission logo
December 21, 2021
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 December 14, 2021
File No. 333-261630
Dear Mr. Hansson:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Arthur Tornabene-Zalas at 202-551-3162 or Laura Nicholson, Special
Counsel, at 202-551-3584 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Edward Horton