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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

AI Filing Summary & Sentiment

File numbers found in text: 333-267444

Date
February 9, 2023
Author
Not clearly detected
Form
CORRESP
Company
Vivakor, Inc. (VIVK) (CIK 0001450704)

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services 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.

Show Raw Text
CORRESP
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filename1.htm

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