[NORTH AMERICAN NICKEL LOGO] NORTH AMERICAN NICKEL INC. 301 - 260 W. Esplanade North Vancouver, B.C. V7M 3G7 Tel: (604) 986-2020 Toll Free: 1-866-816-0118 www.northamericannickel.com September 23, 2011 VIA EDGAR United States Securities and Exchange Commission Washington, DC 20549 ATTN: ETHAN HOROWITZ RE: NORTH AMERICAN NICKEL INC. FORM 20-F FOR FISCAL YEAR ENDED DECEMBER 31, 2010, FILED APRIL 20, 2011. FILE NO. 001-14740 Dear Ethan, Thank you for taking the time to speak with me on Wednesday regarding your letter of September 20, 2011. The file no is 001-14740. As we discussed, your letter will require a significant amount of work on our behalf. We will make every effort to do this work quickly. I appreciate your offer to extend the formal response/solution deadline by an additional 10 business days until approximately October 18, 2011. Please confirm that date for us, and, as you suggested, we will call Ken and begin the dialogue regarding the specific disclosure items mentioned in your letter, with him Best regards, NORTH AMERICAN NICKEL INC. "SIGNED" Rick Mark CEO