Kim Kardashian Sex Tape Company -- There Is NO Second Tape!!!

There is NO new Kim Kardashian sex tape being shopped around the porn community -- in fact, a XXX sequel doesn't even exist ... this according to Vivid Entertainment.

Of course, Vivid would know ... besides being the biggest name in porn, it also owns the copyright to the original Kim K sex tape.

Now, Vivid honcho Steve Hirsch tells us ... the company has been investigating the rumors of a 2nd tape ... and has determined that it's total BS.

"We’ve already spoken to the third party that brought the first tape to us," Hirsch says ... "and, a second tape, or additional footage from the first tape isn't being shopped around or even exists."