Exhibit 15.5

Consent of Independent Registered Public Accounting Firm

The Board of Directors Nordic American Tankers Limited:

We consent to the incorporation by reference in the registration statements (No. 333-187399 and No. 333-187400) on Form F-3 of Nordic American Tankers Limited of our reports dated April 24, 2017, with respect to the consolidated balance sheets of Nordic American Offshore Ltd. and subsidiaries as of December 31, 2016 and 2015, and the related consolidated statements of operations and comprehensive (loss) income, shareholders' equity, and cash flows for each of the years in the three-year period ended December 31, 2016, which report appears in the December 31, 2016 annual report on Form 20-F of Nordic American Offshore Ltd.

/s/KPMG AS

Oslo, Norway May 1, 2017