Correspondence 0001683168-23-000645 from Vivakor, Inc. (VIVK) (CIK 0001450704) (VIVK)
Vivakor, Inc. (VIVK) (CIK 0001450704)
Date: Feb. 8, 2023 · CIK: 0001450704 · Accession: 0001683168-23-000645
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File numbers found in text: 333-269178
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CORRESP
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VIVAKOR, INC.
4101 North Thanksgiving Way
Lehi, UT 84043
February 8, 2023
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Claudia Rios
Re:
Vivakor, Inc.
Registration Statement on Form S-3
Filed January 10, 2023
File No. 333-269178
Dear Ms. Rios:
In accordance with Rule 461 of the Securities
Act of 1933, as amended, Vivakor, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned
Registration Statement, as amended, be accelerated so that it will be declared effective at 4:30 p.m. Eastern Time on Friday, February
10, 2023, or as soon thereafter as possible.
* * * *
Very Truly Yours,
Vivakor, Inc.
/s/ James Ballengee
James Ballengee
Chief Executive Officer