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Our File No. 1707
June 5, 2007
VIA EMAIL: delaneyd@sec.gov
Attention: Donald Delaney
United States Securities & Exchange Commission
Division of Corporate Finance
100 F Street. N.E.
Washington, DC
20549-7010
Dear Mr. Delaney
re:
Canarc Resource Corp. (the "Company")
Form 20F for the Fiscal Year Ended December 31, 2005
Filed July 14th, 2006 –File Number 000-18860
Thank you for your letter dated May 31, 2007, as signed by Mr. Hiller, Branch Chief. We confirm that the Company is working on its response to the fairly technical financial questions and responses set out in that letter. We are advised that the Company, and, in particular, their CFO, Mr. Yee, will be doing their best to get an initial response to you by your stated response date of June 14, 2007. Due to the complex nature of some of the issues raised, in the event that additional time is required, we will contact you prior to your requested response date.
Please call or email (slockwood@vectorlaw.com) should you have any questions or comments.
Yours very truly,
Vector Corporate Finance Lawyers
Per: “Stewart L. Lockwood”
Cc:
Canarc Resource Corp. (Attn: Philip Yee via email)