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

January 8, 2019

John Stickel

U.S. Securities and Exchange CommissionDivision of Corporation Finance100 F Street, N.E.Washington, D.C. 20549

Re: Nordic American Tankers LimitedRegistration Statement on Form F-3Filed 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 BlockSecurities and Exchange Commission
	Herbjørn HanssonChief Executive OfficerNordic American Tankers Limited
	Bjørn GiaeverChief Financial OfficerNordic American Tankers Limited