<SEC-DOCUMENT>0000919574-22-000849.txt : 20220211
<SEC-HEADER>0000919574-22-000849.hdr.sgml : 20220211
<ACCEPTANCE-DATETIME>20220211102954
ACCESSION NUMBER:		0000919574-22-000849
CONFORMED SUBMISSION TYPE:	F-3/A
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20220211
DATE AS OF CHANGE:		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:		F-3/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-261630
		FILM NUMBER:		22617485

	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>F-3/A
<SEQUENCE>1
<FILENAME>d9179117_f-3a.htm
<TEXT>
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    <div style="text-align: center; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif; font-weight: bold;">As filed with the Securities and Exchange Commission on February 11, 2022.</div>
    <div style="text-align: right; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">Registration Statement No. 333-261630</div>
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    <div style="text-align: center; line-height: 18.25pt; font-family: 'Times New Roman', serif; font-size: 16pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">Washington, D.C. 20549</div>
    <div style="text-align: center; line-height: 13.7pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">__________________________________</div>
    <div style="text-align: center; line-height: 11.4pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-weight: bold;">Pre-effective Amendment No. 1 to</div>
    <div style="text-align: center; line-height: 18.25pt; font-family: 'Times New Roman', serif; font-size: 16pt; font-weight: bold;">FORM F-3</div>
    <div style="text-align: center; line-height: 18.25pt; font-family: 'Times New Roman', serif; font-size: 16pt; font-weight: bold;">REGISTRATION STATEMENT</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-style: italic; font-weight: bold;">UNDER</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-style: italic; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="line-height: 13.7pt;"><br style="line-height: 13.7pt;">
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    <div style="text-align: center; line-height: 18.25pt; font-family: 'Times New Roman', serif; font-size: 16pt; font-weight: bold;">NORDIC AMERICAN TANKERS LIMITED</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">(Exact name of registrant as specified in its charter)</div>
    <div style="line-height: 13.7pt;"><br style="line-height: 13.7pt;">
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            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Islands of Bermuda</div>
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            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">N/A</div>
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            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">(State or other jurisdiction of</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">incorporation or organization)</div>
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            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">&#160;</div>
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          <td style="width: 31.75%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">(I.R.S. Employer</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Identification No.)</div>
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            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Nordic American Tankers Limited</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Attn: Herbj&#248;rn Hansson</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">LOM Building</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">27 Reid Street</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Hamilton HM 11</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Bermuda</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">(441) 292-7202</div>
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            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">&#160;</div>
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            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Seward &amp; Kissel LLP</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Attn: Edward S. Horton, Esq.</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">One Battery Park Plaza</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">New York, New York 10004</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">(212) 574-1265</div>
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            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">(Address and telephone number of Registrant's</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">principal executive offices)</div>
            <div style="line-height: 11.4pt;"><font style="line-height: 11.4pt;">&#160;</font></div>
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            <div style="text-align: center; line-height: 11.4pt; color: rgb(0, 0, 0); font-family: 'Times New Roman',serif; font-weight: bold;">__________________________________</div>
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            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">(Name, address and telephone number of agent</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">for service)</div>
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    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-style: italic;">Copies to:</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Edward S. Horton, Esq.</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Seward &amp; Kissel LLP</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif;">One Battery Park Plaza</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif;">New York, New York 10004</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif;">(212) 574-1265</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: justify; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;"><font style="font-weight: bold;">Approximate date of commencement of proposed sale to the public:</font> From time to time after this
      registration statement becomes effective as determined by market conditions and other factors.</div>
    <div style="text-align: justify; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">If the only securities being registered on the Form are being offered pursuant to dividend or interest reinvestment plans, please check
      the following box. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
    <div style="text-align: justify; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
      Securities Act of 1933, check the following box. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9746;</font></div>
    <div style="text-align: justify; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check
      the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
    <div style="text-align: justify; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the
      Securities Act registration statement number of the earlier effective registration statement for the same offering.</div>
    <div style="text-align: justify; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">If this Form is a registration statement pursuant to General Instruction I.C. or a post-effective amendment thereto that shall become
      effective upon filing with the Commission pursuant to Rule 462(e) under the Securities Act, check the following box. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
    <div style="text-align: justify; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">If this Form is a post-effective amendment to a registration statement filed pursuant to General Instruction I.C. filed to register
      additional securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box. <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
    <div style="text-align: justify; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933.
      Emerging growth company <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</font></div>
    <div style="text-align: justify; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the
      registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards&#8224; provided pursuant to Section 7(a)(2)(B) of the Securities Act .<font style="font-family: Wingdings;"> &#168;</font></div>
    <div style="text-align: justify; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">&#8224; The term "new or revised financial accounting standard" refers to any update issued by the Financial Accounting Standards Board to its
      Accounting Standards Codification after April 5, 2012.</div>
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    <div style="text-align: center; line-height: 11.4pt; margin-top: 10pt; font-family: 'Times New Roman', serif; font-weight: bold;">EXPLANATORY NOTE</div>
    <div style="text-align: justify; line-height: 11.4pt; margin-top: 10pt; font-family: 'Times New Roman', serif;">Nordic American Tankers Limited&#160;is filing this Amendment No. 1 to its registration statement on Form F-3 (File No. 333-261630) as an&#160;<font style="font-weight: bold;">exhibits</font>-<font style="font-weight: bold;">only</font>&#160;<font style="font-weight: bold;">filing </font>for the purpose of filing an updated auditor consent as Exhibit 23.3. Accordingly, this amendment consists only
      of the cover page, this explanatory note, Item 9 of Part II of the Registration Statement, the signature page to the Registration Statement and the filed exhibit. The remainder of the Registration Statement is unchanged and has therefore been
      omitted.</div>
    <div style="line-height: 11.4pt; margin-top: 10pt;"><br style="line-height: 11.4pt;">
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    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
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    <div style="line-height: 13.7pt;"><br style="line-height: 13.7pt;">
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    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">PART II</div>
    <div style="text-align: center; line-height: 11.4pt; margin-top: 10pt; font-family: 'Times New Roman', serif; font-weight: bold;">INFORMATION NOT REQUIRED IN PROSPECTUS</div>
    <div style="line-height: 11.4pt; margin-top: 10pt; font-family: 'Times New Roman', serif; font-weight: bold;">ITEM 9. EXHIBITS</div>
    <div style="line-height: 11.4pt; margin-top: 10pt; font-family: 'Times New Roman', serif;">See the Exhibit Index on the page immediately following the signature pages on this Form F-3/A, which Exhibit Index is incorporated herein by reference.</div>
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    <div style="text-align: center; line-height: 11.4pt; margin-top: 3pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif; font-weight: bold;"><a name="SIGNATURES"><!--Anchor--></a>SIGNATURES</div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to
      believe that it meets all of the requirements for filing on Form F-3 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Sandefjord, country of Norway on February
      11, 2022.</div>
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            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">NORDIC AMERICAN TANKERS LIMITED</div>
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            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
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          <td style="width: 20%; vertical-align: bottom;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
          </td>
          <td style="width: 20%; vertical-align: bottom;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
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            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">By:</div>
          </td>
          <td style="width: 20%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">/s/ Herbj&#248;rn Hansson <br>
            </div>
          </td>
          <td style="width: 20%; vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;"><br>
            </div>
          </td>
          <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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          <td style="width: 8%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Name:</div>
          </td>
          <td style="width: 20%; vertical-align: bottom;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Herbj&#248;rn Hansson <br>
            </div>
          </td>
          <td style="width: 20%; vertical-align: bottom;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;"><br>
            </div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 8%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Title:</div>
          </td>
          <td style="width: 20%; vertical-align: bottom;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Chief Executive Officer <br>
            </div>
          </td>
          <td style="width: 20%; vertical-align: bottom;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;"><br>
            </div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
        </tr>

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    <div style="line-height: 11.4pt; margin-bottom: 10pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the
      following persons on February 11, 2022 in the capacities indicated.</div>
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            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Signature</div>
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
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          <td style="width: 0.83%; vertical-align: bottom;">
            <div style="text-indent: -0.7pt; margin-left: 0.7pt; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
          </td>
          <td style="width: 69.01%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
            <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Title</div>
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
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          <td style="width: 30.16%; vertical-align: middle;">
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            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
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    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">Pursuant to the requirement of the Securities Act of 1933, the undersigned, the duly undersigned representative in the
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              <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">/s/ Donald J. Puglisi</div>
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          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">1.1</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Form of Underwriting Agreement (for equity securities)(1)</div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">1.2</div>
          </td>
          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Form of Underwriting Agreement (for debt securities)(1)</div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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          <td style="width: 7.64%; vertical-align: top;">
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><a href="https://www.sec.gov/Archives/edgar/data/1000177/000091957412002820/d1277738_ex2-1.htm">Form of Common Share Certificate(2)</a></div>
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          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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          <td style="width: 7.64%; vertical-align: top;">
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Form of Preferred Share Certificate(1)</div>
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          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">4.3</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><a href="https://www.sec.gov/Archives/edgar/data/1000177/000091957417004901/d7516210_6-k.htm">Shareholder Rights Agreement(3)</a></div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">4.4</div>
          </td>
          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Form of Warrant Agreement(1)</div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">4.5</div>
          </td>
          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Form of Purchase Contract(1)</div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">4.6</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><a href="https://www.sec.gov/Archives/edgar/data/1000177/000091957418007802/d8069750_ex4-6.htm">Form of Senior Indenture(4)</a></div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">4.7</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><a href="https://www.sec.gov/Archives/edgar/data/1000177/000091957418007802/d8069750_ex4-7.htm">Form of Subordinated Indenture(5)</a></div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">4.8</div>
          </td>
          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Form of Unit Agreement(1)</div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">4.9</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Form of Rights Agreement(1)</div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">5.1#</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><a href="https://www.sec.gov/Archives/edgar/data/0001000177/000091957421007403/d8931509_ex5-1.htm">Opinion of Appleby (Bermuda) Limited, Bermuda counsel to Nordic American
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">5.2#</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><a href="https://www.sec.gov/Archives/edgar/data/0001000177/000091957421007403/d8931509_ex5-2.htm">Opinion of Seward &amp; Kissel LLP, U.S. counsel to the Company</a></div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 7.64%; vertical-align: top;">
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Consent of Appleby (Bermuda) Limited, (included in <a href="https://www.sec.gov/Archives/edgar/data/0001000177/000091957421007403/d8931509_ex5-1.htm">Exhibit 5.1</a>)</div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">23.2#</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Consent of Seward &amp; Kissel LLP (<a href="https://www.sec.gov/Archives/edgar/data/0001000177/000091957421007403/d8931509_ex5-2.htm">included in Exhibit 5.2</a>)</div>
          </td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">23.3*</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><a href="d9179117_ex23-3.htm">Consent of KPMG AS</a></div>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">24.1</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><a href="https://www.sec.gov/Archives/edgar/data/0001000177/000091957421007403/d8931509_f-3.htm#Signatures">Power of Attorney (contained in signature page)</a></div>
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          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">25.1</div>
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            <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Form of T-1 Statement of Eligibility (senior indenture)(1)</div>
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          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">25.2</div>
          </td>
          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Form of T-1 Statement of Eligibility (subordinated indenture)(1)</div>
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          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">107*</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;"><a href="d9179117_ex-107.htm">Filing Fee Table</a></div>
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          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">#</div>
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            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Indicates a document previously filed with the Commission</div>
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          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">*</div>
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          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Filed herewith.</div>
          </td>
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    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">(1)</div>
          </td>
          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">To be filed as an amendment or as an exhibit to a report filed pursuant to the Securities Exchange Act of 1934 and incorporated by reference into this
              registration statement.</div>
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          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
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          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">(2)</div>
          </td>
          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Incorporated herein by reference to Exhibit 2.1 in the Annual Report of Nordic American Tankers Limited filed April 17, 2012 on Form 20-F.</div>
          </td>
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        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">(3)</div>
          </td>
          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Incorporated herein by reference to Exhibit 4.1 of Form 6-K filed on June 16, 2017.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">(4)</div>
          </td>
          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Incorporated herein by reference to Exhibit 4.6 of Form F-3 filed on November 30, 2018.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 7.64%; vertical-align: top;">&#160;</td>
          <td style="width: 92.36%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 7.64%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">(5)</div>
          </td>
          <td style="width: 92.36%; vertical-align: top;">
            <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Incorporated herein by reference to Exhibit 4.7 of Form F-3 filed on November 30, 2018.</div>
          </td>
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  </div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>2
<FILENAME>d9179117_ex23-3.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Seward & Kissel
         Document created using EDGARfilings PROfile 8.1.0.0
         Copyright 1995 - 2022 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div style="text-align: right; line-height: 11.4pt; font-family: 'Times New Roman', serif;"><font style="font-weight: bold;">EXHIBIT 23.3</font><br>
    </div>
    <div style="text-align: right; line-height: 11.4pt; font-family: 'Times New Roman', serif;"> <br>
    </div>
    <div style="text-align: center; line-height: 11.4pt; margin-bottom: 20pt; font-family: 'Times New Roman', serif; font-weight: bold;">Consent of Independent Registered Public Accounting Firm</div>
    <div style="line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">The Board of Directors<br>
      Nordic American Tankers Limited:</div>
    <div style="text-align: justify; text-indent: 0.25pt; line-height: 11.4pt; font-family: 'Times New Roman', serif;">We consent to the use of our reports dated April 29, 2021, with respect to the consolidated balance sheets of Nordic American Tankers
      Limited and subsidiaries as of December 31, 2020 and 2019, and the related consolidated statements of operations, comprehensive (loss) income, shareholders' equity, and cash flows for each of the years in the three-year period ended December 31,
      2020, and the related notes, and the effectiveness of internal control over financial reporting as of December 31, 2020, incorporated by reference herein and to the reference to our firm under the heading "Experts" in the prospectus.</div>
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    <div style="line-height: 11.4pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">/s/ KPMG AS</div>
    <div style="line-height: 11.4pt; margin-top: 10pt; margin-bottom: 10pt; font-family: 'Times New Roman', serif;">Oslo, Norway<br>
      February 11, 2022</div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>3
<FILENAME>d9179117_ex-107.htm
<DESCRIPTION>FILING FEES TABLE
<TEXT>
<html>
  <head>
    <title></title>
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div style="text-align: right; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">EXHIBIT 107</div>
  <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
  </div>
  <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">CALCULATION OF REGISTRATION FEE</div>
  <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
  </div>
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      <tr>
        <td style="width: 35.33%; vertical-align: bottom; border-bottom: #000000 2px solid;">
          <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Title of Each Class of</div>
          <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Securities to be</div>
          <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Registered</div>
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        <td style="width: 0.2%; vertical-align: bottom;">&#160;</td>
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          <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Amount to be<br>
            Registered<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
        </td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td colspan="2" style="width: 24.42%; vertical-align: bottom; border-bottom: #000000 2px solid;">
          <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Proposed Maximum Aggregate Offering Price</div>
        </td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
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          <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">Amount of Registration Fee<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
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      <tr>
        <td style="width: 35.33%; vertical-align: bottom; background-color: #CCEEFF;">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Common Shares, par value $0.01 per share</div>
        </td>
        <td style="width: 0.2%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 5.48%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 6.56%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 1.9%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 22.52%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 4.28%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 22.4%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
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      <tr>
        <td style="width: 35.33%; vertical-align: bottom;">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Preferred Share Purchase Rights<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(4)</sup></div>
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        <td style="width: 0.2%; vertical-align: bottom;">&#160;</td>
        <td style="width: 5.48%; vertical-align: bottom;">&#160;</td>
        <td style="width: 6.56%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 1.9%; vertical-align: bottom;">&#160;</td>
        <td style="width: 22.52%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 4.28%; vertical-align: bottom;">&#160;</td>
        <td style="width: 22.4%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 35.33%; vertical-align: bottom; background-color: #CCEEFF;">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Preferred Shares</div>
        </td>
        <td style="width: 0.2%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 5.48%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 6.56%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 1.9%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 22.52%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 4.28%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 22.4%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
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      <tr>
        <td style="width: 35.33%; vertical-align: bottom;">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Debt Securities<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(5)</sup></div>
        </td>
        <td style="width: 0.2%; vertical-align: bottom;">&#160;</td>
        <td style="width: 5.48%; vertical-align: bottom;">&#160;</td>
        <td style="width: 6.56%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 1.9%; vertical-align: bottom;">&#160;</td>
        <td style="width: 22.52%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 4.28%; vertical-align: bottom;">&#160;</td>
        <td style="width: 22.4%; vertical-align: bottom;">&#160;</td>
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      <tr>
        <td style="width: 35.33%; vertical-align: bottom; background-color: #CCEEFF;">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Warrants<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(6)</sup></div>
        </td>
        <td style="width: 0.2%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 5.48%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 6.56%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 1.9%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 22.52%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 4.28%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
        <td style="width: 22.4%; vertical-align: bottom; background-color: #CCEEFF;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 35.33%; vertical-align: bottom;">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Purchase Contracts<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(7)</sup></div>
        </td>
        <td style="width: 0.2%; vertical-align: bottom;">&#160;</td>
        <td style="width: 5.48%; vertical-align: bottom;">&#160;</td>
        <td style="width: 6.56%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 1.9%; vertical-align: bottom;">&#160;</td>
        <td style="width: 22.52%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 4.28%; vertical-align: bottom;">&#160;</td>
        <td style="width: 22.4%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 35.33%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Rights<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(8)</sup></div>
        </td>
        <td style="width: 0.2%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 5.48%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 6.56%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 1.9%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 22.52%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 4.28%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 22.4%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
      </tr>
      <tr>
        <td style="width: 35.33%; vertical-align: bottom;">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Units<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(9)</sup></div>
        </td>
        <td style="width: 0.2%; vertical-align: bottom;">&#160;</td>
        <td style="width: 5.48%; vertical-align: bottom;">&#160;</td>
        <td style="width: 6.56%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 1.9%; vertical-align: bottom;">&#160;</td>
        <td style="width: 22.52%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 4.28%; vertical-align: bottom;">&#160;</td>
        <td style="width: 22.4%; vertical-align: bottom;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 35.33%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Primary Offering Total</div>
        </td>
        <td style="width: 0.2%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 5.48%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 6.56%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 1.9%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 22.52%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
          <div style="text-align: right; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">500,000,000<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)(2)</sup></div>
        </td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 4.28%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
        <td style="width: 22.4%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
          <div style="text-align: right; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">46,350</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.33%; vertical-align: bottom;">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Total</div>
        </td>
        <td style="width: 0.2%; vertical-align: bottom;">&#160;</td>
        <td style="width: 5.48%; vertical-align: bottom;">&#160;</td>
        <td style="width: 6.56%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 1.9%; vertical-align: bottom;">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;"><br>
          </div>
        </td>
        <td style="width: 22.52%; vertical-align: bottom;">
          <div style="text-align: right; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">$ 500,000,000</div>
        </td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 0.22%; vertical-align: bottom;">&#160;</td>
        <td style="width: 4.28%; vertical-align: bottom;">
          <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;"><br>
          </div>
        </td>
        <td style="width: 22.4%; vertical-align: bottom;">
          <div style="text-align: right; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">$ 46,350* <br>
          </div>
        </td>
      </tr>

  </table>
  <div style="line-height: 11.4pt; margin-top: 6pt;"><br style="line-height: 11.4pt;">
  </div>
  <div style="line-height: 11.4pt; margin-top: 6pt;">
    <div style="line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">* Previously paid</div>
  </div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 6pt;" class="DSPFListTable" id="z7550492ed45c40c986cab1ce30e8fec3">

      <tr>
        <td style="width: 36pt; vertical-align: top; align: right; color: #000000; font-family: 'Times New Roman', serif;">(1)</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="color: #000000; font-family: 'Times New Roman', serif;">Such amount in U.S. dollars or the equivalent thereof in foreign currencies as shall result in an aggregate initial public offering price for all securities of $500,000,000. Also
            includes such indeterminate amount of debt securities and common shares and preferred shares as may be issued upon conversion or exchange for any other debt securities or preferred shares that provide for conversion or exchange into other
            securities.</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 6pt;" class="DSPFListTable" id="zebb9a51328184850ae593c5d5c7e7a78">

      <tr>
        <td style="width: 36pt; vertical-align: top; align: right; color: #000000; font-family: 'Times New Roman', serif;">(2)</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="color: #000000; font-family: 'Times New Roman', serif;">Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933. Pursuant to General Instruction II.C of Form F-3,
            the table does not specify by each class information as to the proposed maximum aggregate offering price. Any securities registered hereunder may be sold separately or as units with other securities registered hereunder. In no event will the
            aggregate offering price of all securities sold by Nordic American Tankers Ltd. pursuant to this registration statement exceed $500,000,000.</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 6pt;" class="DSPFListTable" id="z7942d03a6b2042639455ac28b54a6c9c">

      <tr>
        <td style="width: 36pt; vertical-align: top; align: right; color: #000000; font-family: 'Times New Roman', serif;">(3)</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="color: #000000; font-family: 'Times New Roman', serif;">Calculated in accordance with Rule 457(o) under the Securities Act of 1933 using the current fee rate of .0000927.</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 6pt;" class="DSPFListTable" id="z917d06434cec47e4a187a69de1db0806">

      <tr>
        <td style="width: 36pt; vertical-align: top; align: right; color: #000000; font-family: 'Times New Roman', serif;">(4)</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="color: #000000; font-family: 'Times New Roman', serif;">Preferred share purchase rights are not currently separable from the common shares and are not currently exercisable. The value attributable to the preferred share purchase
            rights, if any, will be reflected in the market price of the common shares.</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 6pt;" class="DSPFListTable" id="z9de6c8a66b4e4534b519425bc3283b9c">

      <tr>
        <td style="width: 36pt; vertical-align: top; align: right; color: #000000; font-family: 'Times New Roman', serif;">(5)</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="color: #000000; font-family: 'Times New Roman', serif;">If any debt securities are issued at an original issue discount, then the offering may be in such greater principal amount as shall result in a maximum aggregate offering price
            not to exceed $500,000,000.</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 6pt;" class="DSPFListTable" id="zb3678f8f7fac4dcdb6cf662e2771ec4b">

      <tr>
        <td style="width: 36pt; vertical-align: top; align: right; color: #000000; font-family: 'Times New Roman', serif;">(6)</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="color: #000000; font-family: 'Times New Roman', serif;">There is being registered hereunder an indeterminate number of warrants as may from time to time be sold at indeterminate prices not to exceed an aggregate offering price of
            $500,000,000.</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 6pt;" class="DSPFListTable" id="z80ec14fe605a42c3a917420291506129">

      <tr>
        <td style="width: 36pt; vertical-align: top; align: right; color: #000000; font-family: 'Times New Roman', serif;">(7)</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="color: #000000; font-family: 'Times New Roman', serif;">There is being registered hereunder an indeterminate number of purchase contracts as may from time to time be sold at indeterminate prices not to exceed an aggregate offering
            price of $500,000,000.</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 6pt;" class="DSPFListTable" id="zbad86f66c9434c98a89976c2312c9dbb">

      <tr>
        <td style="width: 36pt; vertical-align: top; align: right; color: #000000; font-family: 'Times New Roman', serif;">(8)</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="color: #000000; font-family: 'Times New Roman', serif;">There is being registered hereunder an indeterminate amount of rights as may from time to time be added at indeterminate prices not to exceed an aggregate offering price of
            $500,000,000.</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 6pt;" class="DSPFListTable" id="zff067507a6b24e7a8f951922441cdcd8">

      <tr>
        <td style="width: 36pt; vertical-align: top; align: right; color: #000000; font-family: 'Times New Roman', serif;">(9)</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="color: #000000; font-family: 'Times New Roman', serif;">There is being registered hereunder an indeterminate number of units as may from time to time be sold at indeterminate prices not to exceed an aggregate offering price of
            $500,000,000. Units may consist of any combination of the securities offered by Nordic American Tankers Ltd. registered hereunder.</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-top: 6pt;" class="DSPFListTable" id="z84d7788e4e7645a5997bccaf3de46e62">

      <tr>
        <td style="width: 36pt; vertical-align: top; align: right; color: #000000; font-family: 'Times New Roman', serif;">(10)</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="color: #000000; font-family: 'Times New Roman', serif;">As discussed below, pursuant to Rule 457(p) under the Securities Act, this Registration Statement includes unsold securities that had been previously registered and for which the
            registration fee had previously been paid. Accordingly, the amount of the registration fee to be paid is reduced by the $27,392 amount of the registration fee applied to such unsold securities and equals $18,958.</div>
        </td>
      </tr>

  </table>
  <div style="text-align: justify; line-height: 11.4pt; margin-top: 6pt; color: #000000; font-family: 'Times New Roman', serif;">Pursuant to Rule 457(p) under the Securities Act, the securities registered pursuant to this Registration Statement include
    unsold securities previously registered under the registration statement on Form F-3 with File No. 333-228603 dated November 30, 2018 (the "Prior Registration Statement"). In connection with the registration of the unsold securities on the Prior
    Registration Statement, the Registrant paid a registration fee of $27,392, which continues to be applied to such securities and is applied to the total fee associated with this Registration Statement.</div>
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