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Our File No. 1707
April 1, 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 February 12, 2008 and our recent conversations. Further to those discussions, we attach a clean and black lined amended Form 20F/A for December 31, 2005 for your review and comments. In particular note:
a.
An explanatory note is inserted just prior to the Table of Contents;
b.
See the restated financial information and amended Note 12 disclosure beginning on pages 45 and 121 respectively of the black-lined copy. The highlighted columns contain revised figures;
c.
The clean copy has been redated to March 31, 2008.
Again, thank you and your co-workers for your patience in these matters. 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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