Stir in powdered sweetener until well combined and no clumps remain. Stir in shredded coconut and coconut extract.
Spread mixture into prepared baking pan and refrigerate until firm, at least 2 hours.
Remove from pan by lifting with the overhanging parchment. Cut into desired size and shape (I made 18 long, thin bars).
Freeze bars for 30 minutes.
Line a baking sheet with parchment or waxed paper.
Melt chocolate in small saucepan over low heat, stirring until smooth. Drop a frozen bar into melted chocolate and gently toss with a fork to cover. Remove and shake off excess chocolate, then place on prepared baking sheet.
Repeat with remaining bars. Refrigerate until chocolate is set.
Serves 18. Each serving has 4 g of carbs and 1 g of fiber. Total NET CARBS = 3 g.