Exhibit 12.2


CERTIFICATION OF THE PRINCIPAL FINANCIAL OFFICER
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I, Turid Sorensen, certify that:

1.       I have reviewed this annual report on Form 20-F of Nordic American
         Tanker Shipping Limited;

2.       Based on my knowledge, this report does not contain any untrue
         statement of a material fact or omit to state a material fact necessary
         to make the statements made, in light of the circumstances under which
         such statements were made, not misleading with respect to the period
         covered by this report;

3.       Based on my knowledge, the financial statements, and other financial
         information included in this report, fairly present in all material
         respects the financial condition, results of operations and cash flows
         of the Company as of, and for, the periods presented in this report;

4.       The Company's other certifying officer(s) and I are responsible for
         establishing and maintaining disclosure controls and procedures (as
         defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
         control over financial reporting (as defined in Exchange Act Rules
         13a-15(f) and 15d-15(f) for the Company and have:

         a)   designed such disclosure controls and procedures, or caused such
              disclosure controls and procedures to be designed under our
              supervision, to ensure that material information relating to the
              Company, including its consolidated subsidiaries, is made known to
              us by others within those entities, particularly during the period
              in which this report is being prepared;

         b)   designed such internal control over financial reporting, or caused
              such internal control over financial reporting to be designed
              under our supervision, to provide reasonable assurance regarding
              the reliability of financial reporting and the preparation of
              financial statements for external purposes in accordance with
              generally accepted accounting principles;

         c)   evaluated the effectiveness of the Company's disclosure controls
              and procedures and presented in this report our conclusions about
              the effectiveness of the disclosure controls and procedures, as of
              the end of the period covered by this report based on such
              evaluation; and

         d)   disclosed in this report any change in the registrant's internal
              control over financial reporting that occurred during the period
              covered by this annual report that has materially affected, or is
              reasonably likely to materially affect, the registrant's internal
              control over financial reporting.

5.       The Company's other certifying officers and I have disclosed, based on
         our most recent evaluation of internal control over financial
         reporting, to the Company's auditors and the audit committee of the
         registrant's board of directors (or persons performing the equivalent
         function):

         a)   all significant deficiencies and material weaknesses in the design
              or operation of internal control over financial reporting which
              are reasonably likely to adversely affect the Company's ability to
              record, process, summarize and report financial information; and

         b)   any fraud, whether or not material, that involves management or
              other employees who have a significant role in the Company's
              internal control over financial reporting.



Date: June 29, 2007

                                                  /s/Turid Sorensen
                                                  -------------------------
                                                  Turid Sorensen
                                                  Chief Financial Officer



SK 01318 0002 786460