1040 - 999 W. Hastings Street
Vancouver, BC, Canada V6C 2W2
Tel: 604.683.1102
Fax: 604.683.2643
Our File No.
September 30, 2010
VIA EDGAR
UUAttention: Karl Hiller, Branch Chief
Division of Corporate Finance
Securities and Exchange Commission
Washington, D.C. 20549
Dear Sirs:
Re:
(the "Company")
Form 20-F for the Fiscal Year Ended December 31, 2009
Filed July 15, 2010
UUFile No. 0-18860
We write on behalf of the Company and acknowledge receipt of your letter dated September 21, 2010. The Company is currently working on its responses to your comments therein and expects to have these ready by November 12, 2010.
We trust that the above is in order. Please do not hesitate to contact the writer if you have any questions or require additional information.
Yours very truly,
VECTOR Corporate Finance Lawyers
Per: /s/ Jonathan C. Lotz
Jonathan C. Lotz
ftl
cc Canarc Resource Corp. (via e-mail)
Attn: Philip Yee, Chief Financial Officer