CORRESP 1 filename1.htm d1080800_corresp.htm

KNIGHTSBRIDGE TANKERS LIMITED
Par-la-Ville Place
14 Par-la-Ville Road
Hamilton, HM 08
Bermuda


March 12, 2010
BY EDGAR

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

 
Re:
Knightsbridge Tankers Limited  Registration Statement on Form F-3 (No. 333- 164007)
     

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement filed with the Securities and Exchange Commission (the "Commission") on Form F-3 on December 23, 2009, and amended on January 28, 2010 and February 26, 2010, be accelerated so that it will be made effective at 4:00 p.m. Eastern Daylight Time on March 15, 2010, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the "Act").
 
The undersigned registrant hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the undersigned registrant may not assert the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
The undersigned registrant is aware of its obligations under the Act.
 
 
Yours truly,
 
 
KNIGHTSBRIDGE TANKERS LIMITED
   
   
 
By:
/s/ Inger M. Klemp
   
Name: Inger M. Klemp
   
Title:   Chief Financial Officer
 
 
 

 
SK 01655 0002 1080800