SEC Comment Letter for Cardiff Lexington Corp (CDIX) (CIK 0000811222) (CDIX) — Oct 29, 2019
Cardiff Lexington Corp (CDIX) (CIK 0000811222)
Date: Oct. 29, 2019 · CIK: 0000811222 · Accession: 0000000000-19-014962
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49709
Referenced dates: September 3, 2019
Letter
October 29, 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 8-K/A Filed October 24, 2019 File No. 000-49709 Dear Mr. Cunningham: We have reviewed your September 24, 2019 response to our comment letter 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 8-K/A filed October 24, 2019 Item 9.01 Financial Statement and Exhibits, page 1 1.We note your response to prior comment 1 of our letter dated September 3, 2019 and the filing of historical audited financial statements of JM Enterprise 1 Inc. on Form 8-K/A filed on October 24th. In order to fully comply with Rule 8-04 of Regulation S-X, please file the latest required interim period financial statements (unaudited) that precedes the acquisition of JM Enterprise 1 Inc., and the corresponding interim period financial statements of the preceding year (unaudited). Also, please provide the pro forma financial statements required by Rule 8-05 of Regulation S-X.
FirstName LastNameAlex Cunningham Comapany NameCardiff Lexington Corp October 29, 2019 Page 2 FirstName LastName Alex Cunningham Cardiff Lexington Corp October 29, 2019 Page 2 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. Sincerely, Division of Corporation Finance Office of Technology
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October 29, 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 8-K/A
Filed October 24, 2019
File No. 000-49709
Dear Mr. Cunningham:
We have reviewed your September 24, 2019 response to our comment letter 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 8-K/A filed October 24, 2019
Item 9.01 Financial Statement and Exhibits, page 1
1.We note your response to prior comment 1 of our letter dated September 3, 2019 and the
filing of historical audited financial statements of JM Enterprise 1 Inc. on Form 8-K/A
filed on October 24th. In order to fully comply with Rule 8-04 of Regulation S-X,
please file the latest required interim period financial statements (unaudited) that precedes
the acquisition of JM Enterprise 1 Inc., and the corresponding interim period financial
statements of the preceding year (unaudited). Also, please provide the pro forma financial
statements required by Rule 8-05 of Regulation S-X.
FirstName LastNameAlex Cunningham
Comapany NameCardiff Lexington Corp
October 29, 2019 Page 2
FirstName LastName
Alex Cunningham
Cardiff Lexington Corp
October 29, 2019
Page 2
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.
Sincerely,
Division of Corporation Finance
Office of Technology