Correspondence 0001683168-26-000905 from Cardiff Lexington Corp (CDIX)
Cardiff Lexington Corp
Date: Feb. 11, 2026 · CIK: 0000811222 · Accession: 0001683168-26-000905
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292145
Letter
Cardiff Lexington Corporation
710 East Main Street
Lexington, KY 40502
February 11, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC. 20549
Attn: Robert Augustin
Re: Cardiff Lexington Corporation
Registration Statement on Form S-1
File No. 333-292145
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Cardiff Lexington Corporation (the “Company”) respectfully requests that the effective date of the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time, on Friday, February 13, 2026, or as soon as thereafter possible.
Also, the Company authorizes Mary Sheridan at Bevilacqua PLLC, outside counsel to the Company, to verbally alter the requested date and time of effectiveness of the Registration Statement with the Securities and Exchange Commission. Please call Ms. Sheridan at (202) 869-0888 (ext. 104) as soon as the Registration Statement has been declared effective.
Under separate cover, you will receive today a letter from the underwriter of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the Registration Statement.
Very truly yours,
Cardiff Lexington Corporation
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Cardiff Lexington Corporation
710 East Main Street
Lexington, KY 40502
February 11, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC. 20549
Attn: Robert Augustin
Re: Cardiff Lexington Corporation
Registration Statement on Form S-1
File No. 333-292145
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the “Act”), Cardiff Lexington Corporation (the “Company”)
respectfully requests that the effective date of the Registration Statement referred to above be accelerated so that it will be declared
effective at 5:00 p.m., Eastern Time, on Friday, February 13, 2026, or as soon as thereafter possible.
Also, the Company authorizes Mary Sheridan at
Bevilacqua PLLC, outside counsel to the Company, to verbally alter the requested date and time of effectiveness of the Registration Statement
with the Securities and Exchange Commission. Please call Ms. Sheridan at (202) 869-0888 (ext. 104) as soon as the Registration Statement
has been declared effective.
Under separate cover, you will receive today a
letter from the underwriter of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the
Registration Statement.
Very truly yours,
Cardiff Lexington Corporation
By: /s/ Alex Cunningham
Alex Cunningham
Chief Executive Officer
cc: Mary Sheridan, Esq.