	Seward & Kissel llp ONE BATTERY PARK PLAZA NEW YORK, NEW YORK 10004

	TELEPHONE: (212) 574-1200 FACSIMILE: (212) 480-8421 WWW.SEWKIS.COM	901 K Street, NW WASHINGTON, D.C. 20001 TELEPHONE: (202) 737-8833 FACSIMILE: (202) 737-5184

January 8, 2019

John Stickel

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Re:

Nordic American Tankers Limited
Registration Statement on Form F-3
Filed November 30, 2018 File No. 333-228603

Dear Mr. Stickel:

Pursuant to the letter dated December 21, 2018 delivered by the staff (the "Staff") of the Securities and Exchange Commission (the "Commission"), Nordic American Tankers Limited (the "Company") confirms its understanding that it will clear any outstanding SEC staff comments to its most recent 20-F for the year ended December 31, 2017, before requesting acceleration of effectiveness to its registration statement on Form F-3 (File No. 333-228603).

Please feel free to contact the undersigned at (212) 574-1223, or Evan Preponis at (212) 574-1438, with any questions or comments.

		Very truly yours,

		SEWARD & KISSEL LLP


		/s/ Gary J. Wolfe
		By: Gary J. Wolfe


cc:	Susan Block Securities and Exchange Commission

	Herbjørn Hansson Chief Executive Officer Nordic American Tankers Limited

	Bjørn Giaever Chief Financial Officer Nordic American Tankers Limited