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Correspondence 0001683168-26-000886 from Cardiff Lexington Corp (CDIX)

Cardiff Lexington Corp
Date: Feb. 10, 2026 · CIK: 0000811222 · Accession: 0001683168-26-000886

AI Filing Summary & Sentiment

File numbers found in text: 333-292145

Date
February 10, 2026
Author
Cardiff Lexington Corporation
Form
CORRESP
Company
Cardiff Lexington Corp

Letter

Cardiff Lexington Corporation

710 East Main Street

Lexington, KY 40502

February 10, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC. 20549

Attn: Robert Augustin

Re: Cardiff Lexington Corporation

Withdrawal of Acceleration Request for Registration Statement on Form S-1

File No. 333-292145

Ladies and Gentlemen,

Reference is made to our letter, dated January 29, 2026, in which we requested acceleration of the effective date of the above referenced Registration Statement to 5:00 p.m. (Eastern Time) on January 30, 2026, which we verbally withdrew on January 30, 2026. We hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date.

Respectfully,
Cardiff Lexington Corporation

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CORRESP
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Cardiff Lexington Corporation

710 East Main Street

Lexington, KY 40502

February 10, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC. 20549

Attn: Robert Augustin

 Re: Cardiff Lexington Corporation

    Withdrawal of Acceleration Request for Registration
                                            Statement on Form S-1

    File No. 333-292145

Ladies and Gentlemen,

Reference is made to our letter, dated January
29, 2026, in which we requested acceleration of the effective date of the above referenced Registration Statement to 5:00 p.m.
(Eastern Time) on January 30, 2026, which we verbally withdrew on January 30, 2026. We hereby formally, and with immediate effect, withdraw our
request for acceleration of the effective date.

Respectfully,

Cardiff Lexington Corporation

By: /s/ Alex Cunningham

Alex Cunningham

Chief Executive Officer

cc: Louis A. Bevilacqua, Esq.