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Our File No. 1707
June 14, 2007
VIA EMAIL & EDGAR: 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
File Number 000-18860
Thank you for your letter dated May 31, 2007. Further to our June 5, 2007 letter to you on this matter, we confirm that the Company has completed its draft response and that it has been sent to their auditors for final review. We expect to be in a position to respond by the end of next week.
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”
Stewart L. Lockwood
Cc: Canarc Resource Corp. (Attn: Philip Yee via email)