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SEC Company Response from NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — Jun 20, 2011

NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: June 20, 2011 · CIK: 0001000177 · Accession: 0000919574-11-003881

AI Filing Summary & Sentiment

File numbers found in text: 001-13944

Referenced dates: June 9, 2010

Date
June 20, 2011
Author
Branch Chief
Form
CORRESP
Company
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)

Letter

Securities And Exchange Commission Attention: Nordic American Tanker Shipping Limited Form 20-F Filed April 21, 2011 File No. 001-13944

Re:

Dear Ms. Cvrkel:

We refer to the 2010 Annual Report on Form 20-F (the “Annual Report”) of Nordic American Tanker Shipping Limited (the “Company”) that was filed with the Securities and Exchange Commission (the “Commission”) on April 21, 2011. By letter dated June 9, 2010, the staff of the Commission (the “Staff”) provided the Company with its comments to the Annual Report and requested a response from the Company within ten business days. As discussed with Ms. Erlanger of the Staff, the response date has been extended to July 20, 2011.

Thank you for your kind consideration.

Very truly yours,
SEWARD & KISSEL LLP

Show Raw Text
CORRESP
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filename1.htm

    d1206227_corresp.htm

June 20, 2011

Securities And Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Linda Cvrkel
Branch Chief

Re:

Nordic American Tanker Shipping Limited

Form 20-F

Filed April 21, 2011

File No. 001-13944

Dear Ms. Cvrkel:

We refer to the 2010 Annual Report on Form 20-F (the “Annual Report”) of Nordic American Tanker Shipping Limited (the “Company”) that was filed with the Securities and Exchange Commission (the “Commission”) on April 21, 2011.  By letter dated June 9, 2010, the staff of the Commission (the “Staff”) provided the Company with its comments to the Annual Report and requested a response from the Company within ten business days.  As discussed with Ms. Erlanger of the Staff, the response date has been extended to July 20, 2011.

Thank you for your kind consideration.

Very truly yours,

SEWARD & KISSEL LLP

/s/ Gary J. Wolfe

by: Gary J. Wolfe

SK 01318 0002 1206227