SEC Comment Letter 0000000000-23-010279 to Vivakor, Inc. (VIVK) (CIK 0001450704) (VIVK)
Vivakor, Inc. (VIVK) (CIK 0001450704)
Date: Sept. 18, 2023 · CIK: 0001450704 · Accession: 0000000000-23-010279
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File numbers found in text: 001-41286
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United States securities and exchange commission logo
September 18, 2023
James Ballengee
Chief Executive Officer
Vivakor, Inc.
4101 North Thanksgiving Way
Lehi, UT 84043
Re:Vivakor, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed May 31, 2023
File No. 001-41286
Dear James Ballengee:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Scott E. Linsky