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SEC Company Response from Cardiff Lexington Corp (CDIX) (CIK 0000811222) (CDIX) — Sep 24, 2019

Cardiff Lexington Corp (CDIX) (CIK 0000811222)
Date: Sept. 24, 2019 · CIK: 0000811222 · Accession: 0001683168-19-003034

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File numbers found in text: 000-49709

Referenced dates: September 3, 2019

Date
September 24, 2019
Author
CARMAN LEHNHOF ISRAELSEN
Form
CORRESP
Company
Cardiff Lexington Corp (CDIX) (CIK 0000811222)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Filed April 16, 2019 Form 10-Q for Fiscal Quarters Ended June 30, 2019 Filed August 20, 2019 File No. 000-49709

Re: Cardiff Lexington Corporation

Dear Mr. Littlepage:

We are in receipt of your letter dated September 3, 2019, addressed to Cardiff Lexington Corporation (the “Company”). In connection with the acquisition of the JM Enterprise 1 Inc., the Company will comply with the guidance of Rules 8-04 and 8-05 of Regulation S-X. The Company has hired an auditor and the auditor is near completion of its audit of JM Enterprise 1 Inc. The Company is hopeful that the audit will be completed and filed by October 4th, 2019. Upon completion of the audit, the Company will file a report on Form 8-K which contains the information required by Rules 8-04 and 8-05 of Regulation S-X.

Please contact me with any additional questions or comments.

Sincerely,
CARMAN LEHNHOF ISRAELSEN

Show Raw Text
CORRESP
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filename1.htm

299 S. Main Street, Suite 1300 | Salt Lake
City, Utah 84111 | 801-534-4435

September 24, 2019

Robert S. Littlepage

United States Securities
and Exchange Commission

Division of Corporation
Finance

Washington, D.C. 20549

 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. Littlepage:

We are in receipt of
your letter dated September 3, 2019, addressed to Cardiff Lexington Corporation (the “Company”). In connection with
the acquisition of the JM Enterprise 1 Inc., the Company will comply with the guidance of Rules 8-04 and 8-05 of Regulation S-X.
The Company has hired an auditor and the auditor is near completion of its audit of JM Enterprise 1 Inc. The Company is hopeful
that the audit will be completed and filed by October 4th, 2019. Upon completion of the audit, the Company will file
a report on Form 8-K which contains the information required by Rules 8-04 and 8-05 of Regulation S-X.

Please contact me with any additional questions
or comments.

    Sincerely,

    CARMAN LEHNHOF ISRAELSEN

    /s/ J. Martin Tate

    J. Martin Tate, Esq.