SEC Comment Letter for Cardiff Lexington Corp (CDIX) (CIK 0000811222) (CDIX) — Aug 29, 2017
Cardiff Lexington Corp (CDIX) (CIK 0000811222)
Date: Aug. 29, 2017 · CIK: 0000811222 · Accession: 0000000000-17-030528
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49709
Letter
Mail Stop 3561 August 29 , 2017 Alex Cunningham Chief Executive Officer Cardiff International, Inc. 401 E. Las Olas Boulevard, Suite 1400 Ft. Lauderdale, Flori da 33301
Re: Cardiff International, Inc. Item 4.02 Form 8 -K Filed August 22, 2017 File No. 000-49709
Dear Mr. Cunningham :
We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Item 4.02 Non -Reliance on Previously Issued Financial Statements or a Related Audit Report or Comple ted Interim Review
1. Please amend your filing in its en tirety to state the date your board of directors, a committee of the board of directors or the officer or officers authorized to take such action if board action is not required, concluded that the June 30, 2017 financial statements contained in the Form 10 -Q for the quarterly period ended June 30, 2017 should no longer be relied upon. Also, disclose whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed the matters disclosed in this filing with your independent registered public accounting firm . Refe rence is made to Item 4.02(a) (1) and (3) of the Form 8 -K.
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Alex Cunningham Cardiff International, Inc. August 29 , 2017 Page 2
You may contact me at (202) 551 -3328, if you have questions regarding the above matters.
Sincerely,
/s/ Beverly A. Singleton
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Mail Stop 3561 August 29 , 2017 Alex Cunningham Chief Executive Officer Cardiff International, Inc. 401 E. Las Olas Boulevard, Suite 1400 Ft. Lauderdale, Flori da 33301 Re: Cardiff International, Inc. Item 4.02 Form 8 -K Filed August 22, 2017 File No. 000-49709 Dear Mr. Cunningham : We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Item 4.02 Non -Reliance on Previously Issued Financial Statements or a Related Audit Report or Comple ted Interim Review 1. Please amend your filing in its en tirety to state the date your board of directors, a committee of the board of directors or the officer or officers authorized to take such action if board action is not required, concluded that the June 30, 2017 financial statements contained in the Form 10 -Q for the quarterly period ended June 30, 2017 should no longer be relied upon. Also, disclose whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed the matters disclosed in this filing with your independent registered public accounting firm . Refe rence is made to Item 4.02(a) (1) and (3) of the Form 8 -K. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Alex Cunningham Cardiff International, Inc. August 29 , 2017 Page 2 You may contact me at (202) 551 -3328, if you have questions regarding the above matters. Sincerely, /s/ Beverly A. Singleton Beverly A. Singleton Staff Accountant Office of Transportation and Leisure