AceShowbiz -

The second Kim Kardashian sex tape that has been reported recently does not actually exist. Porn company Vivid Entertainment, that handled copyright to the first Kardashian and ex-boyfriend Ray J's sex tape, confirmed that there is no sequel of the XXX video.

It was The Daily Star that reported the existence of the second tape, saying it is on the market for 19 million pounds or over $30 million "It's definitely Kim in the video," a source told the paper. "And it's even raunchier than her last one. There are all kinds of eye-popping moments."

Vivid honcho Steve Hirsch denied it, telling TMZ that the company has investigated the rumor and found out that it was a bogus. "We've already spoken to the third party that brought the first tape to us," Hirsch said, "and, a second tape, or additional footage from the first tape isn't being shopped around or even exists."

Moreover, Hirsch threatens sue anyone who tries to resell footage that is already under his copyright. He said he will "use all legal means possible to protect our ownership."

Kardashian herself has been mum about the report since it got out. The reality star was carefree when celebrating Halloween with boyfriend Kanye West and her family at LIV at Fountainebleau in Miami Beach on Wednesday, October 31 night.