SEC Company Response from NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — Jul 22, 2011
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: July 22, 2011 · CIK: 0001000177 · Accession: 0000919574-11-004224
AI Filing Summary & Sentiment
File numbers found in text: 001-13944
Letter
Securities and Exchange Commission Division of Corporation Finance Attention: as Nordic American Tanker Shipping Limited) Form 20-F for the year ended December 31, 2010 filed April 21, 2011 Form 20-F/A filed May 10, 2011 File No. 001-13944
Dear Ms. Cvrkel:
We refer to the letter of Nordic American Tankers Limited (the "Company") dated July 20, 2011, to the Staff of the Securities and Exchange Commission (the "Staff"), responding to the Staff’s comments to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2010 (the "Form 20-F").
As discussed with Ms. Bryan of the Staff, we confirm that the Company filed a Form 20-F/A on May 10, 2011, for the sole purpose of including information in the XBRL format. Otherwise, the Form 20-F/A is identical to the Form 20-F.
Please feel free to contact the undersigned at (212) 574-1223 or Christine Westbrook at (212) 574-1371 with any questions or comments.
Very truly yours,
SEWARD & KISSEL LLP
Show Raw Text
CORRESP
1
filename1.htm
d1214354_corresp.htm
July 22, 2011
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E
Washington, D.C. 20549
Attention:
Linda Cvrkel, Esq.
Branch Chief
Re:
Nordic American Tankers Limited (formerly known
as Nordic American Tanker Shipping Limited)
Form 20-F for the year ended December 31, 2010 filed April 21, 2011
Form 20-F/A filed May 10, 2011
File No. 001-13944
Dear Ms. Cvrkel:
We refer to the letter of Nordic American Tankers Limited (the "Company") dated July 20, 2011, to the Staff of the Securities and Exchange Commission (the "Staff"), responding to the Staff’s comments to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2010 (the "Form 20-F").
As discussed with Ms. Bryan of the Staff, we confirm that the Company filed a Form 20-F/A on May 10, 2011, for the sole purpose of including information in the XBRL format. Otherwise, the Form 20-F/A is identical to the Form 20-F.
Please feel free to contact the undersigned at (212) 574-1223 or Christine Westbrook at (212) 574-1371 with any questions or comments.
Very truly yours,
SEWARD & KISSEL LLP
By:
/s/ Gary J. Wolfe
Gary J. Wolfe
cc:
Tonya Bryan, Esq.
Securities and Exchange Commission
Turid Sorensen
Nordic American Tankers Limited