Nordic American Tankers Limited (NAT) CORRESP Correspondence with SEC

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

February 8, 2018

VIA EDGAR

James Dunn
Division of Corporation FinanceUnited States Securities & Exchange Commission100 F Street, NEWashington, D.C.  20549

Re: Nordic American Tankers Limited Form 20-F for Fiscal Year Ended December 31, 2016 Filed May 1, 2017 File No. 001-13944

Dear Mr. Dunn:

This confirms that, at our request, you have set the new response date for Nordic American Tankers Limited to your letter dated February 5, 2018 at February 28, 2018.

Thank you for your kind cooperation.

		Very truly yours,
		SEWARD & KISSEL LLP
		By:	/s/ Gary J. Wolfe
			Gary J. Wolfe, Esq.
cc:	Melissa Raminpour
	Securities and Exchange Commission
	John Stickel
	Securities and Exchange Commission John D. BrownSecurities and Exchange Commission Herbjørn HanssonChief Executive OfficerNordic American Tankers Limited Bjørn GiaeverChief Financial OfficerNordic American Tankers Limited