SEC Comment Letter for Cardiff Lexington Corp (CDIX) (CIK 0000811222) (CDIX) — Oct 21, 2013

Cardiff Lexington Corp (CDIX) (CIK 0000811222)
Date: Oct. 21, 2013 · CIK: 0000811222 · Accession: 0000000000-13-057682

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File numbers found in text: 000-49709

Date

June 19, 2013

Author

/s/ Maryse Mills -Apenteng

Form

UPLOAD

Company

Cardiff Lexington Corp (CDIX) (CIK 0000811222)

Letter

October 18 , 2013 Via E-mail Daniel Thompson Chief Executive Officer Cardiff International, Inc. 2747 Paradise Road Unit 1103 Las Vegas, NV 89109

Re: Cardiff International, Inc. Preliminary Information Statement on Schedule 14C Filed June 19, 2013 File No. 000-49709

Dear Mr. Thompson:

We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Maryse Mills -Apenteng

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October 18 , 2013

Via E-mail
Daniel Thompson
Chief Executive Officer
Cardiff International, Inc.
2747 Paradise Road Unit 1103
Las Vegas, NV 89109

Re: Cardiff International, Inc.
 Preliminary Information Statement on Schedule 14C
 Filed June 19, 2013
File No. 000-49709

Dear Mr. Thompson:

We have comp leted our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all per sons who are responsible for the
accuracy and adequacy  of the disclosure in the filing  to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Maryse Mills -Apenteng

        Maryse Mills -Apenteng
        Special Counsel

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