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Our File No. 1707
January 15, 2008
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
Canarc Resource Corp. (the "Company")
Form 20F for the Fiscal Year Ended December 31, 2005 / 2006
File Number 000-18860
Thank you for your letter dated January 8, 2008. Further to that letter, we advise that Mr. Yee is out of the country in Mexico this week performing audit work, but expects to respond to your comments as soon as possible next week. We have started on the item 4 of your letter and expect to have comments back to you and Mr. Schuler at the same time, if not sooner.
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)
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