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 |