<SEC-DOCUMENT>0000919574-14-004886.txt : 20140918
<SEC-HEADER>0000919574-14-004886.hdr.sgml : 20140918
<ACCEPTANCE-DATETIME>20140815144753
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-14-004886
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140815

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NORDIC AMERICAN TANKERS Ltd
		CENTRAL INDEX KEY:			0001000177
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER TRANSPORTATION [4400]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		LOM BUILDING
		STREET 2:		27 REID STREET
		CITY:			HAMILTON HM 11
		STATE:			D0
		ZIP:			00000
		BUSINESS PHONE:		(441) 292-7202

	MAIL ADDRESS:	
		STREET 1:		LOM BUILDING
		STREET 2:		27 REID STREET
		CITY:			HAMILTON HM 11
		STATE:			D0
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NORDIC AMERICAN TANKER SHIPPING LTD
		DATE OF NAME CHANGE:	19950906
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
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<div style="MARGIN-BOTTOM: 30pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-TOP: 84pt; TEXT-INDENT: 288pt"><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font>August 15, 2014</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">Division of Corporation Finance</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">100 F Street, N.E.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">Washington D.C. 20549</div>

<div style="MARGIN-BOTTOM: 18pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">Attn:&#160; Pradip Bhaumik</div>

<div style="TEXT-ALIGN: left; MARGIN-LEFT: 72pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-WEIGHT: bold">Re:</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-WEIGHT: bold">Nordic American Tankers Limited<font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif"><br>
</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font>&#160;&#160;</font>Form 20-F for the Fiscal Year Ended December 31, 2013<font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif"><br>
</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font></font>Filed April 4, 2014<font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif"><br>
</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font></font>File No. 1-13944</font></div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left">Dear Mr. <font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000">Bhaumik</font>:</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left">On behalf of Nordic American Tankers Limited (the "Company"), we submit this response to your letter dated August 7, 2014, in which the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") provided comments relating to the Company's annual report on Form 20-F for the fiscal year ended December 31, 2013 (the "Form 20-F").</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left">The following numbered paragraphs of this letter correspond to the numbered paragraphs of the comment letter. For your convenience, each response is prefaced by the exact text of the Staff's corresponding comment in bold text.</div>

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<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: 18pt; VERTICAL-ALIGN: top; align: right">1.</td>
<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-WEIGHT: bold">You indicate that vessels in your fleet called on ports in Sudan during 2013.&#160; As you know, Sudan is designated as a state sponsor of terrorism by the U.S. Department of State and is subject to U.S. economic sanctions and export controls.&#160; You do not describe your contacts with Sudan in the Form 20-F.&#160; Please provide us with information regarding your contacts with Sudan since your letter to us dated August 11, 2011. You should describe any goods, services or fees you have provided into Sudan, directly and indirectly, and any agreements, arrangements or other contacts you have had with the government of Sudan</font>.</td>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">Four vessels owned by the Company made four calls to Sudan during 2012.&#160; All of these calls involved loading of oil cargoes in the Sudanese port of Bashayer to be carried to China pursuant to voyage charters with Chinese charterers.&#160; During these calls in 2012, the Company incurred approximately $76,000 in port charges which were paid to local port authorities.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left">August 15, 2014</div>

<div style="MARGIN-BOTTOM: 18pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left">Page 2</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">Ten vessels owned by the Company made 15 calls to Sudan during 2013.&#160; All of these calls involved loading of oil cargoes in the Sudanese port of Bashayer to be carried to China pursuant to voyage charters with Chinese charterers.&#160; During these calls in 2013, the Company incurred approximately $382,000 in port charges which were paid to local port authorities.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">Nine vessels owned by the Company made 18 calls to Sudan during the first six months of 2014.&#160; All of these calls involved loading of oil cargoes in the Sudanese port of Bashayer to be carried to China pursuant to voyage charters with Chinese charterers.&#160; During these calls in 2014, the Company incurred approximately $450,000 in port charges which were paid to local port authorities.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">Other than as set forth above, the Company has not provided any goods, services or fees into Sudan, directly or indirectly, and the Company has no agreements, arrangements or other contacts with the government of Sudan.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">Neither the vessels nor the Company employs U.S. citizens and does not carry U.S.-origin cargoes in connection with the Sudan business.</div>

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<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: 18pt; VERTICAL-ALIGN: top; FONT-WEIGHT: bold; align: right">2.</td>
<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; FONT-WEIGHT: bold; TEXT-ALIGN: left">Please tell us the approximate dollar amounts of any revenues, assets and liabilities associated with Sudan for the last three fiscal years and the subsequent interim period.</td>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">The Company advises that it earned the following amounts of net voyage revenue from calls to Sudan during 2011, 2012, 2013 and subsequent interim period:</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">Fiscal year 2011:&#160; $13.1 million</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">Fiscal year 2012:&#160; $2.5 million</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">Fiscal year 2013:&#160; $12.6 million</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 17.85pt">For the six months ended June 30, 2014:&#160; $12.8 million</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left">August 15, 2014</div>

<div style="MARGIN-BOTTOM: 18pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left">Page 3</div>

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<div style="MARGIN-BOTTOM: 18pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; TEXT-INDENT: 72pt">If you have any questions or comments concerning the foregoing, please feel free to telephone the undersigned at (212) 574-1223 or Evan Preponis at (212) 574-1438.<font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font></div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: justify">Sincerely,</div>
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<td style="WIDTH: 9.05%; VERTICAL-ALIGN: top; BORDER-BOTTOM: #000000 2px solid">/s/ Gary J. Wolfe</td>
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<td style="WIDTH: 43.38%; VERTICAL-ALIGN: top">&#160;</td>
<td style="WIDTH: 9.05%; VERTICAL-ALIGN: top">&#160;&#160;&#160;&#160;&#160; Gary J. Wolfe</td>
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<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: 36pt; VERTICAL-ALIGN: top; align: right">cc:</td>
<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left">Max Webb<font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif"><br>
</font>Assistant Director<font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif"><br>
</font> Division of Corporation Finance</td>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">Herbj&#248;rn Hansson</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">Chairman and Chief Executive Officer</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">Nordic American Tankers Limited</div>

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 &#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">NORDIC AMERICAN TANKERS LIMITED</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: center">LOM Building, 27 Reid Street</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: center">Hamilton HM 11, Bermuda</div>

<div style="MARGIN-BOTTOM: 30pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-TOP: 84pt; TEXT-INDENT: 288pt"><font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font>August 15, 2014</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">Division of Corporation Finance</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">100 F Street, N.E.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">Washington D.C. 20549</div>

<div style="MARGIN-BOTTOM: 18pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: left">Attn:&#160; Pradip Bhaumik</div>

<div style="TEXT-ALIGN: left; MARGIN-LEFT: 72pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-WEIGHT: bold">Re:</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-WEIGHT: bold">Nordic American Tankers Limited<font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif"><br>
</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font>&#160;&#160;</font>Form 20-F for the Fiscal Year Ended December 31, 2013<font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif"><br>
</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font>&#160;</font>Filed April 4, 2014<font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif"><br>
</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-SIZE: 1px; LETTER-SPACING: 9pt">&#160;&#160;</font></font>File No. 1-13944</font></div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: justify; MARGIN-TOP: 12pt">Ladies and Gentlemen:</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">The undersigned registrant hereby acknowledges that:</div>

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<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: justify">the Company is responsible for the adequacy and accuracy of the disclosure in the filing;</td>
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<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: justify">Staff comments or changes to the disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and</td>
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<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: justify">the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</td>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: justify">Yours faithfully,</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left">NORDIC AMERICAN TANKERS LIMITED</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: justify">/s/ <font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000">Herbj&#248;rn Hansson</font></div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; COLOR: #000000; TEXT-ALIGN: justify">Herbj&#248;rn Hansson</div>
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