<SEC-DOCUMENT>0001683168-20-004505.txt : 20220314
<SEC-HEADER>0001683168-20-004505.hdr.sgml : 20220314
<ACCEPTANCE-DATETIME>20201231173028
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001683168-20-004505
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201231

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:		7700 IRVINE CENTER DRIVE
		STREET 2:		SUITE 800
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92618
		BUSINESS PHONE:		(949) 887-6890

	MAIL ADDRESS:	
		STREET 1:		7700 IRVINE CENTER DRIVE
		STREET 2:		SUITE 800
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92618
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>VIVAKOR, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>433 Lawndale Drive</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>South Salt Lake City, UT 84115</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">December 31, 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Karina Dorin</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">U.S. Securities &amp; Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 48px; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Vivakor, Inc.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration Statement on Form S-1</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed November 10, 2020</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File No. 333-250011</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Dear Ms. Dorin:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">By letter dated December 7, 2020, the staff
(the &ldquo;<U>Staff</U>,&rdquo; &ldquo;<U>you</U>&rdquo; or &ldquo;<U>your</U>&rdquo;) of the U.S. Securities &amp; Exchange Commission
(the &ldquo;<U>Commission</U>&rdquo;) provided Vivakor, Inc. (the &ldquo;<U>Company</U>,&rdquo; &ldquo;<U>we</U>,&rdquo; &ldquo;<U>us</U>&rdquo;
or &ldquo;<U>our</U>&rdquo;) with its comments to the Company&rsquo;s Registration Statement on Form S-1 filed on November 10,
2020. We are in receipt of your letter and set forth below are the Company&rsquo;s responses to the Staff&rsquo;s comments. For
your convenience, the comments are listed below, followed by the Company&rsquo;s responses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 307.65pt; margin-bottom: 0pt"><U>Registration Statement on Form S-1 Cover Page</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%">1.</TD><TD STYLE="text-align: justify; width: 95%">We note your references to an &quot;assumed&quot; public offering price
per share throughout the filing. Please revise to provide a bona fide estimate of the price range for your common stock being offered.
See Instruction 1 to Item 501(b)(3) of Regulation S-K.</TD></TR>                                                                                                                                                                                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify"><U>Response:</U> References
to &ldquo;assumed prices&rdquo; in Amendment No. 1 to the S-1 filed with the Commission today (the &ldquo;<U>S-1/A</U>&rdquo;)
have been revised to reflect bona fide estimated prices.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35in 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><U>Prospectus Summary, page 1</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%">2.</TD><TD STYLE="text-align: justify; width: 95%">Please revise to disclose the basis for your statement that you estimate
that for every 500 tons of contaminated material recovered per day that contains at least 10% oil, you will recover approximately
250 barrels of extracted hydrocarbons. In addition, please revise to clarify the basis for your statement that you believe that
you may be able to generate proceeds of approximately
$6 million from the sale of precious metals. For both statements, please disclose any material assumptions used in such estimates.</TD></TR>                                                                                                                                                                                                                                                                                                                                                                                                                                    <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> We have updated the S-1/A to disclose the basis for the statement
               identified by the Staff. Additionally, we have updated the S-1/A to reflect revised disclosure clarifying the methodology
               underlying such estimates.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%">3.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please expand your disclosure to identify the members of your Advisory Board
and describe the role or function of your Advisory Board in contrast to the duties of your management team and board of directors.
Please also disclose whether you pay any compensation to members of your Advisory Board</TD></TR>                                                                                                                                                                                                                                                                                                   <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify; padding-right: 14.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> We have updated the S-1/A to reflect revised
               disclosure identifying the members of the Advisory Board member, as well as describing their roles and compensation
               arrangements.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%">4.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note that you identify as one of your competitive strengths your close
relationships with customers and government agencies, including the Utah School and Institutional Trust Lands Administration (SITLA),
and note your reference to your &quot;existing relationship with SITLA.&quot; Please revise to clarify your existing relationship
with SITLA. In that regard, we note your disclosure on page 4 that your current project in Vernal, Utah is not located on SITLA
land.</TD></TR>                                             <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects
revised disclosure clarifying the Company&rsquo;s relationship with SITLA, which is based on the Company having previously performed
a successful project for SITLA that the Company took over from a provider who could not complete such project.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 5%">5.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note your disclosure that SITLA has expressed an interest in providing
leased access to its lands in exchange for a royalty to be paid in an amount equal to 8% of all revenue generated from any hydrocarbon-based
products that you produce from hydrocarbons extracted from these lands. Please revise to clarify whether you have a definitive
agreement with SITLA with respect to such arrangement.</TD></TR>                                                                                                                                                                                                <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; padding-right: 11.55pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A has
been updated to disclose that there is not yet a definitive agreement with SILTA with regard to the above arrangement.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>The Offering, page 8</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 5%">6.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note you disclose here and on pages 25 and 27 that your preferred stock
will convert into 74,059,410 shares of common stock immediately prior to the consummation of this offering, but you disclose on
page 52 that your preferred stock will convert into 69,562,601 shares of common stock. Please advise or revise.</TD></TR>                                                                                                                                                                                                                                                                                                                                                                           <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> S-1/A has been
updated throughout to consistently reflect the number of shares of common stock into which the preferred stock will convert. disclosure
providing the updated amounts. Note that these tables are calculated as of different dates so the amounts differ in certain respects.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><U>Summary Consolidated Financial Information, page
9</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 5%">7.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please provide a footnote explaining the purpose of the pro forma and how
you derive the numbers. In addition, provide pro forma earnings per share giving effect to the conversion of your preferred stock
into common stock.</TD></TR>                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects
revised disclosure providing the footnote explaining the purpose of the pro forma and how we derived the numbers. In addition,
the S-1/A reflects pro forma earnings per share giving the effect to the conversion of our preferred stock into common stock.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Risk Factors</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 15.75pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 15.75pt; margin-bottom: 0pt"><U>If our shares of common stock become subject
to the penny stock rules, it would become more difficult to trade our shares, page 19</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 5%">8.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please expand your disclosure to clarify whether the shares being offered
will be subject to the penny stock rules.</TD></TR>                                                                                                                                                         <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects
revised disclosure indicating that, at the time of the offering, the shares will not be subject to the penny stock rules.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><U>Cautionary Note Regarding Forward-Looking Statements,
page 22</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 5%">9.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please remove the references to Section 27A of the Securities Act and Section
21E of the Exchange Act under &quot;Cautionary Note Regarding Forward-Looking Statements&quot; or revise to clarify that these
provisions do not apply to your offering. These safe harbors for forward-looking statements do not apply to statements made by
an issuer that, at the time that the statement is made, is not subject to
the reporting requirements of Section 13(a) or Section 15(d) of the Exchange Act.</TD></TR>                                                                                                                                                                                                                                                                                 <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects
revised disclosure removing the references to 27A of the Securities Act and Section 21E of the Exchange Act.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Use of Proceeds, page 23</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 5%">10.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">If a material part of the proceeds is to be used to repay the outstanding
bridge notes, please provide the disclosure required by Instruction 4 to Item 504 of Regulation S-K.</TD></TR>                                                                                                                                                                                                                                                                                                                                          <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; padding-right: 21.85pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The Company
does not intend to use a material portion of the proceeds to repay outstanding bridge debt.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><U>Market for Our Common Stock and Related Stockholder
Matters, page 24</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 5%">11.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please provide the disclosure required by Item 201(a) of Regulation S-K.</TD></TR>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> We have updated
the S-1/A to provide such additional information.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 9.9pt; margin-bottom: 0pt; text-align: left"><U>Management&rsquo;s Discussion and Analysis of
Financial Condition and Results of Operations, page 28</U></P>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 5%">12.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please disclose any material terms of the operating agreements of Vivaventures
UTSI LLC and Vivaventures Royalty II LLC.</TD></TR>                                                                                                                                                         <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; padding-right: 24.2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response: </U>The S-1/A reflects
revised disclosure describing the material terms of the working interest agreements of Vivaventures UTSI LLC and Vivaventures Royalty
II LLC. Specifically, the following disclosure was added:</TD></TR>
</TABLE>

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<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 10%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 90%">VV UTSI is a Nevada limited liability
company, managed by Vivaventures Management Company, Inc., a Nevada corporation, a wholly owned subsidiary of Vivakor, Inc. (&ldquo;VVMCI&rdquo;).
VV UTSI is authorized to issue 1,001,000 units, of which 1,000 Units are designated Class A Units, and 1,000,000 Units are designated
Class B Units, subject to increase and/or designation of new classes pursuant to the authority of the Manager, as approved by a
majority in interest of the holders of Class A Units. VVMCI is the holder of all 1,000 Class A Units. Class B Units have the same
economic rights as the Class A Units, but Class B Units do not have voting rights, except as is required pursuant to the Nevada
Revised Statutes. Capital accounts are maintained for the members and, subject to certain adjustment provisions VV UTSI&rsquo;s
LLC Agreement, net income, net loss and nonrecourse deductions attributable to operations of VV UTSI will be allocated among members
in accordance with their percentage interests. VV UTSI cannot require members to make additional capital contributions. Except
as may be provided in VV UTSI&rsquo;s LLC agreement, no member may withdraw any portion of the capital of the VV UTSI, and no member
will be entitled to the return of its contribution to the capital of the VV UTSI except upon dissolution of the VV UTSI in accordance
with the dissolution provisions of VV UTSI&rsquo;s LLC agreement. Subject to certain special allocation provisions of VV UTSI&rsquo;s
LLC agreement, all income, gains, losses, deductions and credits of VV UTSI will be allocated for federal, state and local income
tax purposes in accordance with the allocations of net income and net loss, and cash will be distributed by the VV UTSI Manager
in accordance with VV UTSI&rsquo;s LLC agreement to the Members, including for payment of accrued taxes. Assignment or transfer
of VV UTSI membership interests is prohibited, except as expressly permitted in VV UTSI&rsquo;s LLC agreement, including in connection
with estate planning. Rights of first refusal are available, first to VV UTSI, and then to VV UTSI&rsquo;s other membership interests,
in the event a VV UTSI member desires to sell VV UTSI Units.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify; padding-right: 24.2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">VV RII is a Nevada limited liability
company, managed by VVMCI. VV RII is authorized to issue 1,001,000 units, of which 1,000 Units are designated Class A Units, and
1,000,000 Units are designated Class B Units, subject to increase and/or designation of new classes pursuant to the authority of
the Manager, as approved by a majority in interest of the holders of Class A Units. VVMCI is the holder of all 1,000 Class A Units.
Class B Units have the same economic rights as the Class A Units, but Class B Units do not have voting rights, except as is required
pursuant to the Nevada Revised Statutes.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify; padding-right: 24.2pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">Upon purchasing Class B Units,
such VV RII member was issued a warrant to purchase shares of Vivakor common stock (the &ldquo;VV RII Warrant&rdquo;). The VV RII
Warrant is exercisable at any time during the period beginning on the first anniversary of the date of purchase of the VV RII Class
B Units until the date that is five years and six months from the date of purchase of the VV RII Class B Units. Upon exercise of
the VV RII Warrant, such member will convert all of his remaining value of the revenue participation rights into Vivakor Common
Stock, and such member would cancel all of his remaining VV RIII Class B Units. The purchase price of the VV RII Warrant shall
be the original purchase price of the Class B Units adjusted for the number of years it was held by such member. The twenty-year
term of the revenue participation right begins on the date an extraction machine funded by VV RII is placed into production. The
amortization of member participation rights will be on a straight-line basis. Pursuant to the VV RII Warrant, the conversion price
will be based on a discount to market for Vivakor Common Stock based on the following schedule: (i) less than two years after purchasing
Class B Units, five (5%) percent discount to market; (ii) more than two years, but less than three years after purchasing Class
B Units, ten (10%) percent discount to market; (iii) more than three years, but less than four years after purchasing Class B Units,
fifteen (15%) percent discount to market; (iv) more than four years, but less than five years after purchasing Class B Units, twenty
(20%) discount to market; and (v) more than five years after purchasing Class B Units, twenty-five (25%) percent discount to market.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify; padding-right: 24.2pt">&nbsp;</TD></TR>
</TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 10%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 90%">Capital accounts are maintained
for the members and, subject to certain adjustment provisions VV RII&rsquo;s LLC Agreement, net income, net loss and nonrecourse
deductions attributable to operations of VV RII will be allocated among members in accordance with their percentage interests.
VV RII cannot require members to make additional capital contributions. Except as may be provided in VV RII&rsquo;s LLC agreement,
no member may withdraw any portion of the capital of the VV RII, and no member will be entitled to the return of its contribution
to the capital of the VV RII except upon dissolution of the VV RII in accordance with the dissolution provisions of VV RII&rsquo;s
LLC agreement. Subject to certain special allocation provisions of VV RII&rsquo;s LLC agreement, all income, gains, losses, deductions
and credits of VV RII will be allocated for federal, state and local income tax purposes in accordance with the allocations of
net income and net loss, and cash will be distributed by the VV RII Manager in accordance with VV RII&rsquo;s LLC agreement to
the Members, including for payment of accrued taxes. Assignment or transfer of VV RII membership interests is prohibited, except
as expressly permitted in VV RII&rsquo;s LLC agreement, including in connection with estate planning. Rights of first refusal are
available, first to VV RII, and then to VV RII&rsquo;s other membership interests, in the event a VV RII member desires to sell
VV RII Units.</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">13.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 95%">We note you state that Holders of VV RII Class B units have the right to
exchange their Class B Units for your common stock. If applicable, please provide beneficial ownership disclosure required under
Item 403 of Regulation S-K.</TD></TR>                                                                                                               <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><U>Response: </U>The S-1/A reflects revised
disclosure to the beneficial ownership table to include holders of VV RII Class B units.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

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<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">14.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please disclose any material terms of the operating agreements of RPC Design
and Manufacturing LLC and Vivaopportunity Fund LLC.</TD></TR>                                                                                                                                                                                       <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects
revised disclosure describing the material terms of the operating agreements of RPC Design and Manufacturing LLC and Vivaopportunity
Fund LLC. Specifically, the following disclosure was added:</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 37.85pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 37.85pt 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 10%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 90%">VOF is a Utah
limited liability company, managed by VVMCI. Members have the right to vote on the removal of the VOF Manager as provided in the
operating agreement and admission of the Manager or election to continue the business of the Company after the Manager ceases to
be the Manager when there is no remaining Manager. Capital accounts are maintained for the members and, subject to certain adjustment
provisions VOF&rsquo;s operating agreement, net income, net loss and nonrecourse deductions attributable to operations of VOF will
be allocated among members in accordance with their percentage interests. VOF cannot require members to make additional capital
contributions. Except as may be provided in VOF&rsquo;s LLC agreement, no member may withdraw any portion of the capital of the
VOF, and no member will be entitled to the return of its contribution to the capital of the VOF except upon dissolution of the
VOF in accordance with the dissolution provisions of VOF&rsquo;s LLC agreement. Subject to certain special allocation provisions
of VOF&rsquo;s LLC agreement, all income, gains, losses, deductions and credits of VOF will be allocated for federal, state and
local income tax purposes in accordance with the allocations of net income and net loss, and cash will be distributed by the VOF
Manager in accordance with VOF&rsquo;s LLC agreement to the Members, including for payment of accrued taxes. Assignment or transfer
of VOF membership interests is prohibited, except as expressly permitted in VOF&rsquo;s LLC agreement, including in connection
with estate planning. Rights of first refusal are available, first to VOF, and then to VOF&rsquo;s other membership interests,
in the event a VOF member desires to sell VOF Units.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
</TABLE>

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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 10%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 90%">On December 31,
2021, VOF Members will have the right to convert their Units into shares of common stock of Vivakor, at the price of the Units
determined by the VOF Manager to be the fair market value based on the amount that the VOF Members would have received if VOF&rsquo;s
assets were sold on the Conversion Determination Date, all VOF liabilities paid and the remaining amount distributed to the VOF
Members and Manager in accordance with the terms of the VOF Operating Agreement. Each VOF Member will have 30 days from receipt
of the such conversion fair market value to provide written notice to VOF of the Member&rsquo;s election to exercise the such conversion
right. Within 15 days after the expiration of the 30-day period described above (the &ldquo;Conversion Closing Date&rdquo;), Members
who delivered a conversion notice will have their Units converted into shares of Vivakor Common Stock. The number of shares of
Vivakor Common Stock to be issued upon conversion of the Units will be based on the 30-day average share price of Vivakor&rsquo;s
Common Stock for the 30-day period immediately preceding the Conversion Closing Date, discounted by 10%. All conversions must comply
with all state and federal securities laws and requirements. As of the day following the Conversion Closing Date<FONT STYLE="background-color: white">,
Vivakor will </FONT>have <FONT STYLE="background-color: white">the right to purchase any Units owned by Members who did not exercise
their Conversion Right. Within 15 days of the Conversion Closing Date, Vivakor will provide the Members with written notice of
its election to exercise the Call Option. The fair market value for the Units will be equal to the Conversion FMV. The purchase
of Units to be acquired pursuant to the Call Option must be made within 30 days of the Conversion Closing Date (the &ldquo;Call
Option Closing Date&rdquo;). At any time following 10 years after December 31, 2021, the Manager will have the right (the &ldquo;Call
Right&rdquo;), in its sole discretion, to require all of the Members to sell their Units to a third-party purchaser pursuant to
a sale, transfer, assignment, exchange or other disposition (a &ldquo;Call Right Transfer&rdquo;), which the Manager believes is
in the best interest of VOF or to provide or increase certain tax benefits. If the Manager elects to exercise the Call Right, the
Manager will send a written notice to each Member specifying the terms of the Call Right Transfer and the date on which the closing
is anticipated to occur (the &ldquo;Call Right Closing&rdquo;), which date will not be earlier than 10 business days nor later
than 60&nbsp;business days from the date that such notice is delivered to the Members. At the Call Right Closing, upon payment
of the purchase price to the Members, each Member will transfer and assign to the purchaser all of its Units free and clear of
any encumbrances and execute and deliver any and all documentation reasonably required in order to effectuate the Call Right Transfer
of the Units.</FONT> Each of the Members must grant to the Manager a special power of attorney to take all action as may be necessary
or appropriate to transfer or sell such Member&rsquo;s Units in accordance with the terms of the Operating Agreement.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">RDM and Vivakor
are party to that certain Venture Agreement (the &ldquo;Venture Agreement&rdquo;), pursuant to which it is anticipated that RDM
will contribute $7,000,000, the gross proceeds from the offering of equity interests (the &ldquo;Venture Offering&rdquo;) in the
entity established pursuant to the Venture Agreement (the &ldquo;Venture&rdquo;), in exchange for ownership interest in the Venture
based on the units of equipment funded by the Venture Offering and the divided by the total number of units of equipment being
leased or financed for sale by the Venture, if the maximum Venture Offering amount is raised. The manager of the Venture will be
Vivakor or one of its subsidiaries or affiliates as it shall designate in writing, and has the authority to manage and control
all aspects of the business of the Venture. Cash from operations from the Venture will be distributed at 25% of gross revenue from
the lease or sale of the unit of equipment funded by the Venture Offering and 75% to the Venture&rsquo;s Manager. The Venture&rsquo;s
Manager and its Affiliates will be reimbursed for all reasonable expenses advanced by the Venture&rsquo;s Manager or its Affiliates
in connection with the Venture Offering and operation of the Venture&rsquo;s business. A Venture member may not sell, mortgage,
hypothecate or assign its membership interest without the prior written consent of the Venture&rsquo;s Manager. The Venture Agreement
may be amended or modified with the written consent of both the Manager of the Venture and RDM. To raise additional capital in
the future to expand the Venture&rsquo;s business and manufacture additional equipment, the Venture intends to issue and sell additional
membership interests to other Qualified Opportunity Funds or other investors. In the event additional membership interests are
sold to raise additional capital, the book value of the Venture&rsquo;s assets will be adjusted to their fair market value, and
the additional membership interests will be priced correspondingly. As a result, an investor&rsquo;s ownership interest in the
Venture will be diluted. In addition, it is possible that the future investors will become co-managers of the Venture and may have
a right to co-manage the Venture.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 37.85pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 37.85pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 37.85pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 37.85pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 37.85pt 0pt 0; text-align: justify"></P>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">15.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note your disclosure on page 29 that you realized precious metal sales
of $1,017,344 for the six months ended June 30, 2020. Please revise to clarify how you obtained such precious metals. In that regard,
we note references in your filing to precious metals obtained through your proprietary metallic separation technology, your business
plan to buy and sell precious metals on the open market, and your interest in concentrated unrefined flakes of precious metals
that had been recovered from soils by VV Precious Metals.</TD></TR>                                                                                                                                                                                                         <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects
revised disclosure clarifying the background, nature and status of the Company&rsquo;s activities with respect to precious metals.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Results of Operations, page 29</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">16.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">For periods presented, please provide a discussion of the changes in the benefit
(provision) for income taxes between periods.</TD></TR>                                                                                                                                                                     <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> Page 32 of the
                                                                                      S-1/A reflects revised disclosure addressing the changes in the benefit (provision) for income taxes between periods.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Liquidity and Capital Resources, page 32</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">17.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note from pages F-15 and F-40 that you have construction in process for
Nanosponge prototype, Bioreactors and Remediation Processing Unit 1, 2 and 3 for the periods reported. Please revise to describe,
and disclose the amount of, your material commitments to these constructions in process and others, if any, for capital expenditures
as of the end of the latest fiscal period and indicate the general purpose of such commitments and the anticipated source of funds
needed to fulfill such commitments. Refer to Item 303(a)(2) of Regulation S-K.</TD></TR>                                                                                                                                                                                                                                                                        <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects
revised disclosure indicating that there are no definitive material commitments outstanding for the construction projects discussed
by the Staff. Additionally, the S-1/A describes the amounts that are anticipated to be devoted to these projects.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">18.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please provide discussion of your cash flows from operating, investing, and
financing activities for the periods presented. In this regard, your discussion should focus on the primary drivers and other material
factors necessary to an understanding of your cash flows and the indicative value of historical cash flows. For guidance, refer
to SEC Release No. 33-8350.</TD></TR>                                                                                                               <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
providing discussion of our cash flows from operating, investing, and financing activities for the periods presented, and also
describes the primary drivers and any other material factors related to these activities.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Business</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Our Technologies, page 35</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">19.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note you disclose that your next group of three RPCs will be financed
by Viva Energy Fund III, LLC through a 20-year sale/leaseback arrangement. Please reconcile this disclosure with your use of proceeds
disclosure on page 23 that states you intend to use a portion of the proceeds from this offering to purchase two RPC units. In
addition, please clarify the nature of your relationship with Viva Energy Fund III, LLC and disclose whether you have entered into
any written agreement with such party.</TD></TR>                                                                                                                                                <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects
revised disclosure clarifying the plans for funding for these machines and indicating that proceeds from this offering will not
be used to fund these additional machines. The nature of the relationship with Viva Energy Fund III, LLC is further clarified,
as is the status of the written agreement.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">20.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please revise to clarify your arrangements with VV Precious Metals, LLC,
including whether you have a royalty agreement with such company. In addition, please clarify how your divestiture of your interest
in VV Precious Metals will impact your business and results of operations.</TD></TR>                                                                                                                                                                                                                                                            <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects
revised disclosure clarifying the Company&rsquo;s arrangement with VV Precious Metals, LLC, and the negligible impact of such divestiture.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Revenue</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Vernal, Utah Project, page 38</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">21.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note you disclose that your Vernal, Utah project is initially focused
on turning extracted hydrocarbons into asphaltic cement. Please expand your disclosure to clarify your current operations of your
Vernal, Utah project. In that regard, we note you disclose on page 1 that you believe the hydrocarbons you extract from soil could
be used to produce asphaltic cement and you disclose on page 12 that your &ldquo;goal is to ultimately produce asphaltic cement
and/or other petroleum-based products from the hydrocarbons you recover.&rdquo;</TD></TR>                                                                                                                                                                                                                                                                           <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
clarifying the potential applications of the hydrocarbons extracted from soil in Vernal, Utah, which includes asphaltic cement.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Other Holdings, page 41</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">22.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note you disclose that you have invested, and may continue to invest, in companies and/or entities
as part of your strategy, including Scepter Holdings and Odyssey Group International. We also note you disclose in Note 5 to your
consolidated financial statements that you own Class A Units that give you control over VV UTSI and VV RII. Please disclose how
you intend to conduct your operations in accordance with the Investment Company Act of 1940 and include related risk factor disclosure,</TD></TR>                                                                                                                                                                                                                                                                                                                                                                                                                                                   <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
clarifying that the Company&rsquo;s strategy does not include investment in companies that are not synergistic with the Company&rsquo;s
business operations. A risk factor related to the Investment Company Act of 1940 has been added.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Management, page 44</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">23.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note your disclosure regarding the consent decree of permanent injunction
relating to the action filed against Vivaceuticals, d/b/a Regeneca Worldwide, and Mr. Nicosia, and your description of restrictions
and requirements that apply to Regeneca. If such consent decree also enjoins or limits Mr. Nicosia from engaging in any type of
business practice, please revise to disclose this information.</TD></TR>                                                                                                                                                                                                                        <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> Mr. Nicosia is not limited in engaging
in business related to the Company&rsquo;s business operations. Additional disclosure in the S-1/A provides further detail and
clarification.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">24.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please revise to clarify Tyler Nelson&rsquo;s principal occupations and employment
during the past five years, including the name and principal business of any corporation or other organization in which such occupations
and employment were carried on. Similarly, provide such information for Trent Staggs, including the identity of the &ldquo;global
direct sales company&rdquo; for which he served on the corporate leadership team, and information on his role as &ldquo;an elected
official in the state of Utah.&rdquo; See Item 401(e) of Regulation S-K.</TD></TR>                                                                                                                                                                                                                                                      <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
providing such information with respect to recent employment for Mr. Nelson and Mr. Staggs, as well as the political position to
which Mr. Staggs was elected.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Executive Compensation, page 49</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">25.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please revise to describe the terms regarding the base salary increases for
performance metrics set forth in your employment agreements with Matthew Nicosia and Tyler Nelson.</TD></TR>                                                                                                                                                                                                                                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
that included to the terms regarding base salary increases and performance metrics for Mr. Nicosia and Mr. Nelson.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Principal Shareholders, page 52</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">26.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please revise your beneficial ownership table to disclose the shares and
percentage of Series B and Series B-1 Preferred Stock beneficially owned before the offering or tell us why you believe you are
not required to do so. Refer to Item 403 of Regulation S-K.</TD></TR>                                                                                                                                                                                                               <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
that includes such information in the beneficial ownership table.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 353.65pt; margin-bottom: 0pt; text-align: left"><U>Description of Securities Preferred Stock,
page 54</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 353.65pt 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">27.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note your disclosure on page 55 that immediately prior to the closing
of this offering, the outstanding shares of Series A preferred stock will be converted into 25,000,000 shares of common stock.
However, disclosures on page F-36 indicate that Series A preferred stock convertible into approximately 20,000,000 shares of common
stock. Please clarify and revise to include consistent disclosures throughout the filing.</TD></TR>                                                                                                                                                                                                                                                                                                         <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
in discussing the conversion terms of the Series A preferred stock, including on pages 55, F-13 and F-40 that reconciles such discrepancy.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Financial Statements for the six months ended June
30, 2020 and 2019, page F-1</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">28.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please revise your interim financial statements as may be necessary to conform
to any changes made in the annual financial statements as a result of our comments.</TD></TR>                                                                                                                                                                                                                                                                                       <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
in such respects.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify"></P>

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<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><U>Consolidated Balance Sheets, page F-2</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">29.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note your disclosure on page 55 and elsewhere that your Series A, B,
B-1 and C-1 preferred stock will be converted into shares of common stock immediately prior to the closing of this offering. Please
provide a separate pro forma column to consolidated balance sheet giving effect to such conversion. In addition, also present pro
forma earnings per share in consolidated statements of operations for the latest year and interim period giving effect to the conversion.</TD></TR>                                                                                                                                                                                                                                                                                                                                                                                                                                                         <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
in such respects.</TD></TR>
</TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><U>Notes to the Consolidated Financial Statements
Note 3. Summary of Significant Accounting Policies</U></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 219.25pt; margin-bottom: 0pt; text-align: left"><U>Revenue Recognition, page F-11</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 219.25pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">30.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please provide additional disclosures that disaggregate revenue recognized
from contracts with customers into categories that more fully depict how the nature, amount, timing and uncertainty of revenue
and cash flows are effected by economic factors as required by ASC 606-10-50-5 or tell us why they are not required.</TD></TR>                                                                                                                                                                                                                                                                                                                                                                                          <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
in such respects.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><U>Financial Statements for the year ended December
31, 2019 and 2018 Consolidated Balance Sheets, page F-27</U></P>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">31.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note you classify inventories and precious metal concentrate as current
assets. However, the amounts presented have not been realized in cash or sold or consumed since December 31, 2018. Please provide
us the basis for classification of inventories and precious metal concentrate as current assets or revise. Refer to ASC 210-10-20
and ASC 210-10-45-3.</TD></TR>                                                                                          <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> We intend to continue to classify
the precious metal concentrate as current assets. Due to the nature of these inventories as precious metals, at any moment, the
inventories maintained may be sold or consumed when necessary or needed, and are intended to be used to satisfy&nbsp;current obligations.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><U>Notes to the Consolidated Financial Statements
Note 3. Summary of Significant Accounting Policies</U></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 219.25pt; margin-bottom: 0pt; text-align: left"><U>Principles of Consolidation, page F-32</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 219.25pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">32.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note your disclosure that you maintain an interest in the following entities:
Health America, Inc., VVPM 100, LLC, VPM VII, LLC, Vivakor Middle East, LLC, VivaRRT, LLC and VivaVentures Precious Metals, LLC.
Please expand your accounting policy to disclose how you accounted for the interests in these entities and how these interests
are reflected in your financial statements.</TD></TR>                                                                                                                                                               <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:
                                         </U>Note 3 - Summary of Significant Accounting Policies, subsection Principles of Consolidation
                                         of the Notes to the Consolidated Financial Statements for the periods presented reflects
                                         revised disclosures to address the Staff&rsquo;s comment. <FONT STYLE="background-color: white">Additionally,
                                         Note 3 subsection Equity Method Investments of the Notes to the Consolidated Financial
                                         Statements reflects further disclosures specific to VVPM and disclosure of our equity
                                         method of accounting investments.</FONT></TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

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<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">33.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note your disclosure that RDM is considered to be a VIE, you are the primary beneficiary and
consolidated RDM in your financial statements. Please provide the disclosures required by ASC 810-10-45-25, 810-10-50-3 and 810-10-50-5A
as applicable.</TD></TR>                                                                        <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
in such respects, specifically in the cash and liabilities attributed to VIEs on Consolidated Balance Sheets, as well as in the
footnotes related to these accounts.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Equity Method Investments, page F-33</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">34.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note you have an investment in shares of common stock of Scepter Holdings,
Inc. Please disclose the value of the investment based on the quoted market price. Refer to ASC 323-10-50-3(b).</TD></TR>                                                                                                                                                                                                                                                                                                                                                                           <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
in such respects.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Recent Accounting Pronouncements, page F-36</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">35.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note from your disclosure that you have irrevocably elected to opt-out
of the extended transition period for complying with new or revised accounting standards. However, you also disclose on page six
that you have elected to use the extended transition period for complying with new or revised accounting standards. Please revise
to include consistent disclosures.</TD></TR>                                                                                                                                    <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
in such respects.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Note 11. Intellectual Property, Net, page F-41</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">36.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note your disclosure that there is substantial doubt as to your ability
to continue as a going concern. You reported history of net loss and negative operating cash flows in 2018 and 2019 and as recent
as the three months ended June 30, 2020. In addition, you state on page 28 that you expect to experience continuing operating losses
and negative cash flows from operations for the foreseeable future as your management execute your current business plan. Considering
these circumstances, please tell us how you determined a triggering event did or did not occur and whether you assessed your intellectual
property, License agreement and other long-lived assets for recoverability. Refer to ASC 360-10- 35-21. Please expand your accounting
policy disclosure to include your impairment assessment and triggering event considerations regarding the intangible assets and
long- lived assets. To the extent your intangible asserts and long-lived assets are considered to be at risk of impairment, disclose
the results of impairment testing, methodology, significant estimates and underlying assumptions.</TD></TR>                                                                                                                                                                                                                                                                                                                                 <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> We have updated the S-1/A to reflect
revised disclosure to reflect the items identified by the Staff in its comment. Additionally, in Note 3 Summary of Significant
Accounting Policies subsection Intangible Assets, the Company provided further disclosure surrounding our accounting policy, including
our impairment assessment and triggering event considerations regarding our assets.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Note 16. Long Term Debt, page F-43</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">37.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note your disclosure on page 28 that you entered into working interest
agreements with VV TUSI and VV RII, pursuant to which VV UTSI and VV RII purchased revenue participation rights in exchange for
payments to you of $5 million and $8 million, respectively. In addition, you disclose on page 33 that you received proceeds in
the amount of $2,418,142 and $3,206,372 for the years ended December 31, 2019 and 2018, respectively from your working interest
agreements with VV UTSI and VV RII. Please revise to disclose the proceeds received and repayments made during the periods presented,
and cumulatively since inception of these two agreements, reconciling to the outstanding balance of the debt obligations for the
periods presented. In this regard, please clarify your statement regarding the purchase price of $2,200,000. In addition, please
provide the disclosures required by ASC 470-10-50-1</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%"><U>Response:</U> The S-1/A reflects revised disclosure in such respects.&nbsp;This
is noted on page 28 of the S-1/A where we have disclosed that the&nbsp;$5 million and $8 million is an aggregate life to date investment,
including both the working interest payable and participation rights related to those working interest agreements.&nbsp; On page
33 of the S-1/A we have revised to distinguish the portion of the aggregate proceeds received related to the working interest agreements
that is attributed to participation&nbsp;rights for the periods reported. Additionally, please see page 28 of the S-1/A for our
previous disclosure of these working interest agreements including proceeds received, repayments, and estimated annual payments.
Furthermore, please also see the&nbsp;Notes to the Consolidated Financial Statements, Note 16 Long-term Debt, for our&nbsp;previous
disclosure of the activity related to the participation rights, and the further&nbsp;disclosure we have added in the S-1/A for
the estimated payout over the next 5 years and thereafter according to ASC 470-10-50-1</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Note 22. Subsequent Events, page F-51</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">38.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please disclose the date through which you have evaluated subsequent events
and whether that date is either the date the financial statements were issued or were available to be issued. Refer to ASC 855-10-50-1.</TD></TR>                                                                                                                                                                                                                                                                                                                                                                                                                                                   <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
in such respects. For the Consolidated Financial Statements for the period ended September 30, 2020, we have evaluated subsequent
events through the date of when the financial statements were available to be issued and have disclosed such in the Notes to the
Consolidated Financial Statements, Note 22 Subsequent Events. For the Consolidated Financial Statements for the years ended December
31, 2019 and 2018 we have evaluated subsequent events through the date of November 6, 2020 (our audit opinion letter date related
to these years).</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>Exhibits</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">39.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please file the following exhibits to your registration statement or tell
us why you do not believe they are required to be filed under Item 601(b)(10) of Regulation S-K:</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 42.3pt"></TD><TD STYLE="text-align: justify; width: 19.6pt">&bull;</TD><TD STYLE="text-align: justify">your Kuwait contract for remediation services for the SEED and KERP projects;</TD></TR></TABLE>

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<TD STYLE="text-align: justify; width: 42.3pt"></TD><TD STYLE="text-align: justify; width: 19.6pt">&bull;</TD><TD STYLE="text-align: justify">your option agreement with respect to land located in Vernal, Utah, including any amendments;</TD></TR></TABLE>

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<TD STYLE="text-align: justify; width: 42.3pt"></TD><TD STYLE="text-align: justify; width: 19.6pt">&bull;</TD><TD STYLE="text-align: justify">your perpetual license from Vivaventures Precious Metals, LLC;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 42.3pt"></TD><TD STYLE="text-align: justify; width: 19.6pt">&bull;</TD><TD STYLE="text-align: justify">your working interest agreements with VV UTSI and VV RII and the operating agreements of such entities;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 42.3pt"></TD><TD STYLE="text-align: justify; width: 19.6pt">&bull;</TD><TD STYLE="text-align: justify">the operating agreements of RPC Design and Manufacturing LLC and Vivaopportunity Fund LLC;</TD></TR></TABLE>

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<TD STYLE="text-align: justify; width: 42.3pt"></TD><TD STYLE="text-align: justify; width: 19.6pt">&bull;</TD><TD STYLE="text-align: justify">the governing instruments for Vivakor Middle East Limited Liability Company; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 42.3pt"></TD><TD STYLE="text-align: justify; width: 19.6pt">&bull;</TD><TD STYLE="text-align: justify; padding-right: 0.75in">all outstanding loans and notes, including those specified in Note 14 to your unaudited financial
statements.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 0%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 5%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 95%"><U>Response:</U> In a subsequent amendment,
    the Company will file as exhibits the documents referenced above.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt; text-align: justify">&nbsp;</P>

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<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">40.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note your disclosure on page F-10 that an engineering firm issued an equipment
life cycle report and opinion of a 20-year service life for your RPCs. Please identify such firm and file a related consent, or
tell us why you do not believe this is required under Section 7 of the Securities Act and Rule 436.</TD></TR>                                                                                                                                                                                                                                                                                                                                       <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The S-1/A reflects revised disclosure
in such respects. We did not obtain a consent for use of the firm name and have struck the statement from the document.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><U>General</U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt">&nbsp;</P>

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<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">41.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">Please include the name(s) of the underwriter(s) in your next amendment.</TD></TR>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The Company is finalizing engagement
with the underwriter, and will include such information upon subsequent amendment.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

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<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 5%">42.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; width: 95%">We note that your forum selection provision in Article IX of your amended
and restated articles of incorporation identifies the District Courts of the State of Nevada as the exclusive forum for certain
litigation, including any &ldquo;derivative action.&rdquo; We also note your disclosure on page 55 that you intend to amend and
restate your amended and restated articles of incorporation prior to closing of this offering, and note that it does not appear
that you have filed the form of such amendment. Please tell us whether you will retain such forum selection provision in such further
amended and restated articles of incorporation. We may have additional comments. Please also ensure that you file the form of amended
and restated articles of incorporation and the form of amended and restated bylaws that you reference on page 55. In that regard,
such exhibits do not appear to be referenced in your exhibit index.</TD></TR>                                                                                                                                                                                                                                       <TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U> The Company has not yet determined
the terms of the amended and restated articles of incorporation, which it intends to finalize prior to the offering.</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Thank you for your assistance in reviewing
this filing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Very Truly Yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Matthew Nicosia</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Vivakor, Inc.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">433 Lawndale Drive</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">South Salt Lake City, UT 84115</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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