13G Filing: Leon Cooperman’s Omega Advisors Files on Nordic American Offshore Ltd. (NAO)

CUSIP No.

Y6366T112

Page 5 of 5

Item 5.	Ownership of Five Percent or Less of a Class.
	If this statement is being filed to report the fact that as of the date hereof the reporting person has ceased to be the beneficial owner of more than five percent of the class of securities, check the following ☐
Item 6.	Ownership of More than Five Percent on Behalf of Another Person.
	This Item 6 is not applicable.
Item 7.	Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company or Control Person.
	This Item 7 is not applicable.
Item 8.	Identification and Classification of Members of the Group.
	This Item 8 is not applicable.
Item 9.	Notice of Dissolution of Group.
	This Item 9 is not applicable.
Item 10.	Certification.

By signing below I certify that, to the best of my knowledge
and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing
or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant
in any transaction having that purpose or effect.

After reasonable inquiry and to the best of my knowledge
and belief, I certify that the information set forth in this statement is true, complete and correct.

DATED: February 16, 2016

LEON G. COOPERMAN

By: /s/ ALAN M. STARK

Alan M. Stark

Attorney-in-Fact

Duly authorized under POA effective as of March 1, 2013 and filed
on May 20, 2013.

Omega Charitable Partnership L.P

By: Omega Associates, LLC

By: LEON G. COOPERMAN, General
Partner

By: /s/ ALAN M. STARK

Alan M. Stark

Attorney-in-Fact

Duly authorized under POA effective as of March 1, 2013 and filed
on May 20, 2013.