	Seward & Kissel llp ONE BATTERY PARK PLAZA NEW YORK, NEW YORK 10004

	TELEPHONE: (212) 574-1200 FACSIMILE: (212) 480-8421 WWW.SEWKIS.COM		901 K STREET, NW WASHINGTON, D.C. 20001 TELEPHONE: (202) 737-8833 FACSIMILE: (202) 737-5184

February 8, 2018

VIA EDGAR

James Dunn
Division of Corporation Finance
United States Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Re:

Nordic American Tankers Limited

Form 20-F for Fiscal Year Ended December 31, 2016

Filed May 1, 2017

File No. 001-13944

Dear Mr. Dunn:

This confirms that, at our request, you have set the new response date for Nordic American Tankers Limited to your letter dated February 5, 2018 at February 28, 2018.

Thank you for your kind cooperation.

		Very truly yours,

		SEWARD & KISSEL LLP

		By:	/s/ Gary J. Wolfe
			Gary J. Wolfe, Esq.


cc:	Melissa Raminpour
	Securities and Exchange Commission

	John Stickel
	Securities and Exchange Commission John D. Brown Securities and Exchange Commission Herbjørn Hansson Chief Executive Officer Nordic American Tankers Limited Bjørn Giaever Chief Financial Officer Nordic American Tankers Limited