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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

AI Filing Summary & Sentiment

File numbers found in text: 333-269178

Date
February 8, 2023
Author
Not clearly detected
Form
CORRESP
Company
Vivakor, Inc. (VIVK) (CIK 0001450704)

Letter

VIA EDGAR Division of Corporation Finance 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.

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CORRESP
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filename1.htm

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