SEC Comment Letter for Cardiff Lexington Corp (CDIX) (CIK 0000811222) (CDIX) — Sep 3, 2019
Cardiff Lexington Corp (CDIX) (CIK 0000811222)
Date: Sept. 3, 2019 · CIK: 0000811222 · Accession: 0000000000-19-013088
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49709
Letter
September 3, 2019 Alex Cunningham Chief Executive Officer Cardiff Lexington Corp 401 Las Olas Blvd., Unit 1400 Ft. Lauderdale, FL 33301 Re:Cardiff Lexington Corporation Form 10-K for Fiscal Year Ended December 31, 2018 Filed April 16, 2019 Form 10-Q for Fiscal Quarters Ended June 30, 2019 Filed August 20, 2019 File No. 000-49709 Dear Mr. Cunningham: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-Q for Fiscal Quarters Ended June 30, 2019 Note 3. Acquisitions, page 14 1.Please tell us your consideration of the guidance in Rules 8-04 and 8-05 of Regulation S- X as it relates to the acquisition of JM Enterprise 1, Inc., which closed on May 8, 2019. 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. You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376 or Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Larry Spirgel, Assistant Director, at (202) 551-3815 with any other questions.
FirstName LastNameAlex Cunningham Comapany NameCardiff Lexington Corp September 3, 2019 Page 2 FirstName LastName Alex Cunningham Cardiff Lexington Corp September 3, 2019 Page 2 Sincerely, Division of Corporation Finance Office of Telecommunications
Show Raw Text
September 3, 2019
Alex Cunningham
Chief Executive Officer
Cardiff Lexington Corp
401 Las Olas Blvd., Unit 1400
Ft. Lauderdale, FL 33301
Re:Cardiff Lexington Corporation
Form 10-K for Fiscal Year Ended December 31, 2018
Filed April 16, 2019
Form 10-Q for Fiscal Quarters Ended June 30, 2019
Filed August 20, 2019
File No. 000-49709
Dear Mr. Cunningham:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-Q for Fiscal Quarters Ended June 30, 2019
Note 3. Acquisitions, page 14
1.Please tell us your consideration of the guidance in Rules 8-04 and 8-05 of Regulation S-
X as it relates to the acquisition of JM Enterprise 1, Inc., which closed on May 8, 2019.
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.
You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376 or Robert S.
Littlepage, Accountant Branch Chief, at (202) 551-3361 if you have questions regarding
comments on the financial statements and related matters. Please contact Larry Spirgel, Assistant
Director, at (202) 551-3815 with any other questions.
FirstName LastNameAlex Cunningham
Comapany NameCardiff Lexington Corp
September 3, 2019 Page 2
FirstName LastName
Alex Cunningham
Cardiff Lexington Corp
September 3, 2019
Page 2
Sincerely,
Division of Corporation Finance
Office of Telecommunications