PO Box 63623 Capilano PO
North Vancouver, BC V7P 3P1
October 5, 2017
VIA EDGAR
United States Securities and Exchange Commission
Washington, DC
20549
Attn: Rufus Decker
Re: North American Nickel Inc. Form 20-F/A for Fiscal Year Ended December 31, 2016, Re-filed October 5, 2017. File No. 001-14740
Dear Rufus,
Further to your letter dated September 14, 2017, we confirm the change requested in providing audited comparative financial statements that cover the latest three fiscal years in our filing of Amendment No.1 on Form 20-F.
We trust the filing of our Amendment No.1, will resolve your comments. Please contact the undersigned if additional comments arise.
Sincerely, |
|
|
|
NORTH AMERICAN NICKEL INC. |
|
|
|
|
|
“SIGNED” |
|
|
|
Keith Morrison |
|
Chief Executive Officer |
|