15915 Katy Freeway, Suite 450
Houston, TX 77094
November 19, 2018
Attn: John Hodgin, Petroleum Engineer; Mark Wojciechowski, Staff Accountant; and
Lily Dang, Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | Viking Energy Group, Inc. |
|
| 10-K filed April 17, 2018 10-K/A filed April 25, 2018 File No. 000-29219 |
Ladies and Gentlemen:
Viking Energy Group, Inc. (the “Company”) received the comment letter (the “Comment Letter”) of the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission dated November 14, 2018, relating to the above-referenced filing.
In light of the upcoming Thanksgiving holiday, the Company hereby requests until Friday, December 14, 2018, to respond to the Comment Letter.
Thank you for your consideration and assistance.
Sincerely,
Viking Energy Group, Inc.
/s/ Frank Barker, Jr.
Frank Barker, Jr.
Chief Financial Officer