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SEC Company Response from NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177) (NAT) — Feb 15, 2019

NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)
Date: Feb. 15, 2019 · CIK: 0001000177 · Accession: 0000919574-19-001829

AI Filing Summary & Sentiment

File numbers found in text: 333-228603

Date
February 15, 2019
Author
Not clearly detected
Form
CORRESP
Company
NORDIC AMERICAN TANKERS Ltd (NAT) (CIK 0001000177)

Letter

NORDIC AMERICAN TANKERS LTD

LOM Building, 27 Reid Street

Hamilton HM 11

Bermuda

February 15, 2019

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549-7010

Re:

Nordic American Tankers Ltd

Registration Statement on Form F-3 (No. 333-228603)

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form F-3 initially filed with the U.S. Securities and Exchange Commission (the “Commission”) on November 30, 2018, be accelerated so that it will be made effective at 2:00 p.m. Eastern Standard Time on February 20, 2019, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).

The undersigned registrant hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the undersigned registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The undersigned registrant is aware of its obligations under the Act.

Yours faithfully,

NORDIC AMERICAN TANKERS LTD

By:

/s/ Herbjørn Hansson

Name:

Herbjørn Hansson

Title:

Chief Executive Officer

Show Raw Text
CORRESP
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filename1.htm

      NORDIC AMERICAN TANKERS LTD

    LOM Building, 27 Reid Street

    Hamilton HM 11

    Bermuda

            February 15, 2019

    VIA EDGAR

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

        100 F Street N.E.

    Washington, D.C. 20549-7010

              Re:

                Nordic American Tankers Ltd

                    Registration Statement on Form F-3 (No. 333-228603)

    Ladies and Gentlemen:

    The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration
        Statement on Form F-3 initially filed with the U.S. Securities and Exchange Commission (the “Commission”) on November 30, 2018, be accelerated so that it will be made effective at 2:00 p.m. Eastern Standard Time on February 20, 2019, or as soon
        thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).

    The undersigned registrant hereby acknowledges that (i) should the Commission or the staff, acting
        pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in
        declaring the filing effective, does not relieve the undersigned registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the undersigned registrant may not assert staff comments and the
        declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

    The undersigned registrant is aware of its obligations under the Act.

            Yours faithfully,

            NORDIC AMERICAN TANKERS LTD

            By:

             /s/ Herbjørn Hansson

            Name:

            Herbjørn Hansson

            Title:

            Chief Executive Officer