Correspondence 0001683168-23-000679 from Vivakor, Inc. (VIVK) (CIK 0001450704) (VIVK)
Vivakor, Inc. (VIVK) (CIK 0001450704)
Date: Feb. 9, 2023 · CIK: 0001450704 · Accession: 0001683168-23-000679
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File numbers found in text: 333-267444
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CORRESP
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VIVAKOR, INC.
4101 North Thanksgiving Way
Lehi, UT 84043
February 9, 2023
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Timothy Levenberg
Re:
Vivakor, Inc.
Registration Statement on Form S-1
Filed September 15, 2022
File No. 333-267444
Dear Mr. Levenberg:
In accordance with Rule 461 of the Securities
Act of 1933, as amended, Vivakor, Inc. hereby respectfully requests that the effective date of the above-captioned Registration Statement
be accelerated so that it will be declared effective at 9:00 a.m. Eastern Time on Monday, February 13, 2023, or as soon thereafter as
possible.
* * * *
Very Truly Yours,
Vivakor, Inc.
/s/ James Ballengee
James Ballengee
Chief Executive Officer