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SEC Comment Letter 0000000000-25-002850 to NORDIC AMERICAN TANKERS Ltd (NAT)

NORDIC AMERICAN TANKERS Ltd
Date: March 14, 2025 · CIK: 0001000177 · Accession: 0000000000-25-002850

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File numbers found in text: 333-285720

Date
March 14, 2025
Author
Division of
Form
UPLOAD
Company
NORDIC AMERICAN TANKERS Ltd

Letter

Re: Nordic American Tankers Limited Registration Statement on Form F-3 Filed March 11, 2025 File No. 333-285720 Dear Herbj rn Hansson:

March 14, 2025

Herbj rn Hansson Chief Executive Officer Nordic American Tankers Limited Swan Building 26 Victoria Street Hamilton HM 12 Bermuda

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 Anuja Majmudar at 202-551-3844 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Edward Horton

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 14, 2025

Herbj rn Hansson
Chief Executive Officer
Nordic American Tankers Limited
Swan Building
26 Victoria Street
Hamilton HM 12
Bermuda

 Re: Nordic American Tankers Limited
 Registration Statement on Form F-3
 Filed March 11, 2025
 File No. 333-285720
Dear Herbj rn 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 Anuja Majmudar at 202-551-3844 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Edward Horton
</TEXT>
</DOCUMENT>