Vivakor, Inc.
433 Lawndale Drive
South Salt Lake City, UT 84115
February 11, 2022
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Vivakor, Inc | |
| Registration Statement on Form S-1/A | ||
| File No. 333- 250011 |
Ladies and Gentlemen:
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 (the “Filing”) be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on Friday, February 11, 2022, or as soon thereafter as possible.
Please contact Scott E. Linsky (email: slinsky@lucbro.com or telephone: (732) 395-4408) of Lucosky Brookman LLP with any questions and kindly notify him when this request for acceleration has been granted.
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Very Truly Yours,
| Vivakor, Inc. | |
| /s/ Matthew Nicosia | |
| Matthew Nicosia | |
| Chief Executive Officer |
