0000000000-18-039062.txt : 20190320 0000000000-18-039062.hdr.sgml : 20190320 20181221163242 ACCESSION NUMBER: 0000000000-18-039062 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181221 FILED FOR: 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: UPLOAD 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 PUBLIC REFERENCE ACCESSION NUMBER: 0000919574-18-007802 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,R M.#8O3R Q,2]%(#(X,30U+TX@,B]4(#,R.3@Y+T@@6R T-34@,30X73X^#65N M9&]B:@T@(" @(" @(" @(" @(" @(" @#0HQ-B P(&]B:@T\/"]$96-O9&50 M87)M7!E+UA2968O5ULQ(#(@,5T^/G-T%LP(# @-C$R(#7!E+U!A9V4^/@UE;F1O8FH- M,3(@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C;V1E+T9I']!@*"A8K%\M_ZAC0RV^A'1>X-PM/.,9:S:, D>.0'/ M)4EW=-Z[C>!89&]=GV3B)8XWG\GQ<(Z;]" BGI..#'YA%#QCTAC6M M?S+9P%=><<7R>3M1.,'CZ_=+.&UYF?/Z=OY0D$[*P8OAFO$<;I1D3,T?\WTG M&$-%*UXJ@5!= B'SQTCLC$OJE,FJS>G,?DURZ/K.&-Q7U-S #'$3)PXA2$D? 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In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Form F-3 filed November 30, 2018 General 1. Please confirm your understanding that you should clear any outstanding SEC staff comments on your most recent Form 20-F before you request an acceleration of effectiveness of this registration statement on Form F-3. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate Herbj rn Hansson Nordic American Tankers Limited December 21, 2018 Page 2 time for us to review any amendment prior to the requested effective date of the registration statement. Please contact John Stickel at 202-551-3324 or Susan Block at 202-551-3210 with any questions. FirstName LastNameHerbj rn Hansson Sincerely, Comapany NameNordic American Tankers Limited Division of Corporation Finance December 21, 2018 Page 2 Office of Transportation and Leisure FirstName LastName