0001477932-22-001274.txt : 20220802 0001477932-22-001274.hdr.sgml : 20220802 20220309145514 ACCESSION NUMBER: 0001477932-22-001274 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220309 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VIKING ENERGY GROUP, INC. CENTRAL INDEX KEY: 0001102432 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 980199508 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15915 KATY FREEWAY STREET 2: SUITE 450 CITY: HOUSTON STATE: TX ZIP: 77094 BUSINESS PHONE: (281) 404-4387 MAIL ADDRESS: STREET 1: 15915 KATY FREEWAY STREET 2: SUITE 450 CITY: HOUSTON STATE: TX ZIP: 77094 FORMER COMPANY: FORMER CONFORMED NAME: VIKING INVESTMENTS GROUP, INC. DATE OF NAME CHANGE: 20120711 FORMER COMPANY: FORMER CONFORMED NAME: SinoCubate, Inc DATE OF NAME CHANGE: 20081110 FORMER COMPANY: FORMER CONFORMED NAME: Synthenol Inc DATE OF NAME CHANGE: 20061120 CORRESP 1 filename1.htm vkin_corresp.htm

VIKING ENERGY GROUP, INC.

15915 Katy Freeway, Suite 450

Houston, TX 77094

Tel (281)-404-4387

 

March 9, 2022

 

Division of Corporation Finance

Office of Energy & Transportation

U.S. Securities and Exchange Commission

Washington, D.C 20549

 

Attention: Mr. John Cannarella, Staff Accountant

 

 

Re:

Viking Energy Group, Inc.

 

 

Form 10-K for the Fiscal Year ended December 31, 2020

File No. 000-29219

Filed March 25, 2021

 

Dear Mr. Cannarella:

 

The Company would like to supplement our letter submitted to the SEC on March 8, 2022 to further clarify that response in light of our phone conversation this morning.

 

The Company has today filed a Form 8-K reporting under item 4.02 - Non-Reliance on Previously Issued Financial Statements, an accounting error pertaining to the recognition of deemed dividends the Company should have calculated and disclosed in previously issued financial statements, specifically in the Company’s quarterly reports for the quarters ended September 30, 2020 and 2021, and in the annual report for the year ended December 31, 2020.

 

The Company is currently in the process of preparing to file its annual report on Form 10-K for the year ended December 31, 2021, and respectfully requests an accommodation to allow the Company to account for the required corrections prospectively in this filing.

 

Sincerely,

 

/s/ Frank Barker, Jr.       

Frank Barker, Jr.

Chief Financial Officer

 

cc. James Doris, Chief Executive Officer