# EDGAR Filing Document

**Accession Number:** 0001450704
**File Stem:** 0000000000-23-000646
**Filing Date:** 2023-1
**Character Count:** 3207
**Document Hash:** b2a18f405979ffb8c04d2624c9208b7c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000646.hdr.sgml**: 20230313

**ACCESSION NUMBER**: 0000000000-23-000646

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230120

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                            January 20, 2023

       Tyler Nelson
       Chief Financial Officer
       Vivakor, Inc.
       4101 North Thanksgiving Way
       Lehi, UT 84043

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

       Dear Tyler Nelson:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Claudia
Rios, Staff Attorney, at (202) 551-8770 with any questions.

                            Sincerely,

                            Division of Corporation Finance

                            Office of Energy & Transportation
       cc:                                              Scott E. Linsky, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 20, 2023

Tyler Nelson
Chief Financial Officer
Vivakor, Inc.
4101 North Thanksgiving Way
Lehi, UT 84043

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

Dear Tyler Nelson:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Scott E. Linsky, Esq.