<SEC-DOCUMENT>0000919574-22-000876.txt : 20220315
<SEC-HEADER>0000919574-22-000876.hdr.sgml : 20220315
<ACCEPTANCE-DATETIME>20220211143030
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-22-000876
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220211

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
<SEQUENCE>1
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      <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-variant: small-caps; font-weight: bold;">NORDIC AMERICAN TANKERS LTD</div>
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    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif;">LOM Building, 27 Reid Street</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Hamilton HM 11</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Bermuda</div>
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          <td style="width: 13.36%; vertical-align: top;">&#160;</td>
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">February 11, 2022</div>
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    <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;"><u>VIA EDGAR</u></div>
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    <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">U.S. Securities and Exchange Commission</div>
    <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Division of Corporation Finance<br>
      100 F Street N.E.</div>
    <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Washington, D.C. 20549-7010</div>
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">Re:</div>
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">Nordic American Tankers Ltd<br>
              <u>Registration Statement on Form F-3 (No. 333-261630)</u></div>
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    <div style="text-indent: -36pt; margin-left: 36pt; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Ladies and Gentlemen:</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
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    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif;">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 &#8220;Commission&#8221;) on December 14, 2021, be accelerated so that it will be made effective at 4:00 p.m. Eastern Standard Time on February 14, 2022, or as soon
      thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the &#8220;Act&#8221;).</div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif;">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.</div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif;">The undersigned registrant is aware of its obligations under the Act.</div>
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Yours faithfully,</div>
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">NORDIC AMERICAN TANKERS LTD</div>
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">By:</div>
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">/s/ Herbj&#248;rn Hansson</div>
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Name:</div>
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          <td style="width: 37.85%; vertical-align: top;" colspan="2">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Herbj&#248;rn Hansson</div>
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Title:</div>
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          <td style="width: 37.85%; vertical-align: top;" colspan="2">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Chief Executive Officer</div>
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