VIKING ENERGY GROUP, INC.
15915 Katy Freeway, Suite 450
Houston, TX 77094
Tel (281) – 404-4387
November 15, 2021
Mr. Karl Hiller
Branch Chief
Division of Corporation Finance
Officer of Energy & Transportation
U.S. Securities and Exchange Commission
Washington, D.C 20549
Phone: (202) 551-3686
| Re: | Viking Energy Group, Inc |
|
| Form 10-K for the Fiscal Year ended December 31, 2020 File No. 000-29219 Filed March 25, 2021 |
Dear Mr. Hiller:
We are in receipt of the letter (the “Comment Letter”) of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) dated November 5, 2021, relating to the above-referenced filing of Viking Energy Group, Inc.
We are in the process of reviewing the Comment letter and anticipate filing a detailed response thereto with the Commission by November 25, 2021.
Thank you for your assistance and review.
Sincerely,
Viking Energy Group, Inc.
/s/ Frank Barker, Jr.
Frank Barker, Jr.
Chief Financial Officer
