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Correspondence 0001683168-26-000887 from Cardiff Lexington Corp (CDIX)

Cardiff Lexington Corp
Date: Feb. 10, 2026 · CIK: 0000811222 · Accession: 0001683168-26-000887

Offering / Registration Process Capital Structure Regulatory Compliance

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File numbers found in text: 333-292145

Referenced dates: January 29, 2026

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

Letter

Re: Cardiff Lexington Corporation

February 10, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-1004

Registration Statement on Form S-1, as amended

File No. 333-292145

Ladies and Gentlemen:

Reference is made to our letter dated January 29, 2026, in which we provided concurrence in the request for acceleration of the effective date of the above-referenced Registration Statement for January 30, 2026, at 5:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and hereby withdraw our request for acceleration of the effective date.

Very truly yours,
R. F. Lafferty & Co., Inc.

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CORRESP
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filename1.htm

February 10, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-1004

 Re: Cardiff Lexington Corporation

    Registration Statement on Form S-1, as amended

    File No. 333-292145

Ladies and Gentlemen:

Reference is made to our letter
dated January 29, 2026, in which we provided concurrence in the request for acceleration of the effective date of the above-referenced
Registration Statement for January 30, 2026, at 5:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933,
as amended. We are no longer requesting that such Registration Statement be declared effective at this time and hereby withdraw our request
for acceleration of the effective date.

    Very truly yours,

    R. F. Lafferty & Co., Inc.

    By:
    /s/ Robert Hackel

    Name: Robert Hackel

Title: Chief Operating Officer