<SEC-DOCUMENT>0001193125-17-287275.txt : 20171114
<SEC-HEADER>0001193125-17-287275.hdr.sgml : 20171114
<ACCEPTANCE-DATETIME>20170918154532
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-287275
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170918

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			North American Nickel Inc.
		CENTRAL INDEX KEY:			0000795800
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1055 WEST HASTINGS STREET
		STREET 2:		SUITE 2200
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6E 2E9
		BUSINESS PHONE:		604-770-4334

	MAIL ADDRESS:	
		STREET 1:		PO BOX 63623 CAPILANO PO
		CITY:			NORTH VANCOUVER
		STATE:			A1
		ZIP:			V7P 3P1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Widescope Resources Inc.
		DATE OF NAME CHANGE:	20060714

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNATIONAL GEMINI TECHNOLOGY INC
		DATE OF NAME CHANGE:	19940706
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<TITLE>CORRESP</TITLE>
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<TD VALIGN="top"><FONT STYLE="font-size:8pt"><B>919 THIRD AVENUE NEW YORK, NY 10022-3908</B></FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
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</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">September&nbsp;18, 2017 </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">James Giugliano </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Beverages, Apparel and Mining </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F
Street, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Giugliano:
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">North American Nickel Inc. (the &#147;Company&#148;) has received the comments of the staff (the &#147;Staff&#148;) of the Division of
Corporation Finance at the Securities and Exchange Commission set forth in the Staff&#146;s comment letter, dated September&nbsp;14, 2017 (the &#147;Comment Letter&#148;). The Comment Letter requests that the Company respond to the comments by
September&nbsp;28, 2017, or tell the Staff the date by when the Company will provide its response. As discussed with the Staff, we are writing to confirm that we have requested an extension to respond to the Comment Letter until October&nbsp;9,
2017. The Company therefore intends to respond to the Comment Letter on or before October&nbsp;9, 2017. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We appreciate the Staff&#146;s
cooperation in this matter. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions, please contact the undersigned at 212-891-1672. </P>
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<TD VALIGN="top">Sincerely,</TD></TR>
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<TD HEIGHT="16"></TD></TR>
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<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Martin C. Glass</TD></TR>
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<TD VALIGN="bottom">Martin C. Glass</TD></TR>
</TABLE></DIV> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"><B>CHICAGO LONDON LOS ANGELES NEW YORK WASHINGTON, DC</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><B><U>WWW.JENNER.COM</U></B></TD></TR>
</TABLE> <P STYLE="font-size:6pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
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<TYPE>GRAPHIC
<SEQUENCE>2
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