SEC Comment Letter 0000000000-23-010134 to Vivakor, Inc. (VIVK) (CIK 0001450704) (VIVK)
Vivakor, Inc. (VIVK) (CIK 0001450704)
Date: Sept. 13, 2023 · CIK: 0001450704 · Accession: 0000000000-23-010134
AI Filing Summary & Sentiment
File numbers found in text: 001-41286
Letter
United States securities and exchange commission logo September 13, 2023 James Ballengee Chief Executive Officer Vivakor, Inc. 4101 North Thanksgiving Way Lehi, UT 84043 Re:Vivakor, Inc. Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A Filed September 6, 2023 File No. 001-41286 Dear James Ballengee: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Amendment No. 1 to Preliminary Proxy Statement filed September 6, 2023 Information Incorporated by Reference, page 21 1.We note your response to our prior comments 2 and 4. Please revise to incorporate by reference your Form 10-Q for the quarter ended June 30, 2023. 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.
FirstName LastNameJames Ballengee Comapany NameVivakor, Inc. September 13, 2023 Page 2 FirstName LastName James Ballengee Vivakor, Inc. September 13, 2023 Page 2 Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or Karina Dorin, Attorney-Adviser, at (202) 551-3763 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Scott E. Linsky
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United States securities and exchange commission logo
September 13, 2023
James Ballengee
Chief Executive Officer
Vivakor, Inc.
4101 North Thanksgiving Way
Lehi, UT 84043
Re:Vivakor, Inc.
Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A
Filed September 6, 2023
File No. 001-41286
Dear James Ballengee:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Amendment No. 1 to Preliminary Proxy Statement filed September 6, 2023
Information Incorporated by Reference, page 21
1.We note your response to our prior comments 2 and 4. Please revise to incorporate by
reference your Form 10-Q for the quarter ended June 30, 2023.
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.
FirstName LastNameJames Ballengee
Comapany NameVivakor, Inc.
September 13, 2023 Page 2
FirstName LastName
James Ballengee
Vivakor, Inc.
September 13, 2023
Page 2
Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or Karina
Dorin, Attorney-Adviser, at (202) 551-3763 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Scott E. Linsky