VIVAKOR, INC.
4101 North Thanksgiving Way
Lehi, UT 84043
September 15, 2023
VIA EDGAR
Anuja A. Majmudar
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Vivakor, Inc. | |
| Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A | ||
| Filed September 6, 2023 | ||
| File No. 001-41286 |
Dear Ms. Majmudar:
By letter dated September 13, 2023, the staff (the “Staff,” “you” or “your”) of the U.S. Securities & Exchange Commission (the “Commission”) provided Vivakor, Inc. (the “Company,” “we,” “us” or “our”) with its comments to the Company’s Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A filed on September 6, 2023. We are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comments. For your convenience, the comments are listed below, followed by the Company’s responses.
Amendment No. 1 to Preliminary Proxy Statement filed September 6, 2023
Information Incorporated by Reference, page 21
| 1. | We note your response to our prior comments 2 and 4. Please revise to incorporate by reference your Form 10-Q for the quarter ended June 30, 2023. |
Response: We have revised our disclosure to incorporate by reference our Form 10-Q for the quarter ended June 30, 2023.
Thank you for your assistance in reviewing this filing.
Very Truly Yours,
James Ballengee
Chief Executive Officer
Vivakor, Inc.
4101 North Thanksgiving Way
Lehi, UT 84043