SEC Comment Letter 0000000000-23-000646 to Vivakor, Inc. (VIVK) (CIK 0001450704) (VIVK)
Vivakor, Inc. (VIVK) (CIK 0001450704)
Date: Jan. 20, 2023 · CIK: 0001450704 · Accession: 0000000000-23-000646
AI Filing Summary & Sentiment
File numbers found in text: 333-269178
Letter
United States securities and exchange commission logo January 20, 2023 Tyler Nelson Chief Financial Officer Vivakor, Inc. 4101 North Thanksgiving Way Lehi, UT 84043 Re:Vivakor, Inc. Registration Statement on Form S-3 Filed January 10, 2023 File No. 333-269178 Dear Tyler Nelson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Scott E. Linsky, Esq.
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United States securities and exchange commission logo
January 20, 2023
Tyler Nelson
Chief Financial Officer
Vivakor, Inc.
4101 North Thanksgiving Way
Lehi, UT 84043
Re:Vivakor, Inc.
Registration Statement on Form S-3
Filed January 10, 2023
File No. 333-269178
Dear Tyler Nelson:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Scott E. Linsky, Esq.