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 |