<SEC-DOCUMENT>0001683168-21-006045.txt : 20220118
<SEC-HEADER>0001683168-21-006045.hdr.sgml : 20220118
<ACCEPTANCE-DATETIME>20211201161757
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001683168-21-006045
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211201

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
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<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 1, 2021</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">
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    <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>Amendment No. 2 to 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 23, 2021</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. 333-260075</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 1, 2021, 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 Amendment No. 2 to Registration Statement on Form S-1 filed on November
23, 2021. 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: 203.35pt; margin-bottom: 0pt"><U>Amendment No. 2 to Registration Statement on Form
S-1 General</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: left; padding-left: 10pt; text-indent: -10pt; width: 5%">1.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></TD>
  <TD STYLE="text-align: justify; width: 95%">We note your response to prior comment 3, and reissue the comment in part. Please revise to clearly disclose whether the company intends
for the exclusive forum provision to apply to actions arising under the Securities Act. If this provision does not apply to actions arising
under the Securities Act or Exchange Act, please also ensure that the exclusive forum provision in the governing documents states this
clearly, or tell us how you will inform investors in future filings that the provision does not apply to any actions arising under the
Securities Act or Exchange Act. In that regard, we note your revised disclosure that you do not intend for your exclusive forum provision
to apply to claims arising under the Exchange Act.</TD></TR>
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: left; padding-left: 10pt; text-indent: -10pt">&nbsp;</TD>
  <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: left; padding-left: 10pt; text-indent: -10pt">&nbsp;</TD>
  <TD STYLE="text-align: justify"><U>Response:</U> The Company has filed
Amendment No. 3 to Registration Statement on Form S-1 today (the &ldquo;S-1/A&rdquo;). The S-1/A reflects further clarification with respect
to these matters, providing the following disclosure, as revised:</TD></TR>
</TABLE>


<P STYLE="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 0pt 1in; text-align: justify">Provisions in our Amended and Restated
Articles of Incorporation that purport to provide the District Courts of the State of Nevada (referring to Nevada State Courts) as the
exclusive forum for certain actions, including derivative actions, may be determined to be unenforceable in certain instances, including
with respect to claims arising under the Securities Act or Exchange Act, which would result in federal courts instead having jurisdiction
over such claims. The Company does not intend for such exclusive forum provision to apply to claims arising under the Securities Act or
the Exchange Act. The Company plans to amend its Amended and Restated Articles of Incorporation to unambiguously provide that such exclusive
forum provisions would not apply to claims arising under the Securities Act or the Exchange Act and until such time as such amendment
has become effective, to provide its investors of notice to this effect, the Company will continue to include disclosure indicating that
the Company does not intend for such exclusive forum provisions to apply to claims arising under the Securities Act or the Exchange Act.
With respect to claims arising under the Securities Act, note that that investors cannot waive compliance with the federal securities
laws and rules and regulations thereunder.</P>

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

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

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

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

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

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

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