# EDGAR Filing Document

**Accession Number:** 0001450704
**File Stem:** 0001683168-23-000645
**Filing Date:** 2023-2
**Character Count:** 1725
**Document Hash:** baa891afe32c4437b643996af7666c80
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-23-000645.hdr.sgml**: 20230313

**ACCESSION NUMBER**: 0001683168-23-000645

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230208

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vivakor, Inc.
- **CENTRAL INDEX KEY:** 0001450704
- **STANDARD INDUSTRIAL CLASSIFICATION:** REFUSE SYSTEMS [4953]
- **IRS NUMBER:** 262178141
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 4101 NORTH THANKSGIVING WAY
- **CITY:** LEHI
- **STATE:** UT
- **ZIP:** 84043
- **BUSINESS PHONE:** (949) 887-6890

**MAIL ADDRESS:**
- **STREET 1:** 4101 NORTH THANKSGIVING WAY
- **CITY:** LEHI
- **STATE:** UT
- **ZIP:** 84043

**VIVAKOR, INC.**

4101 North Thanksgiving Way

Lehi, UT 84043

February 8, 2023

**<u>VIA EDGAR</u>**

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Claudia Rios

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| | |
|:---|:---|
| **Re:** | **Vivakor, Inc.** |
|  | **Registration Statement on Form S-3**<br> **Filed January 10, 2023** |
|  | **File No. 333-269178** |

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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,

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| |
|:---|
| Vivakor, Inc. |
| */s/ James Ballengee* |
| James Ballengee |
| Chief Executive Officer |

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