Correspondence 0001683168-26-000906 from Cardiff Lexington Corp (CDIX)
Cardiff Lexington Corp
Date: Feb. 11, 2026 · CIK: 0000811222 · Accession: 0001683168-26-000906
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File numbers found in text: 333-292145
Letter
Re: Cardiff Lexington Corporation
February 11, 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:
As the representative of the underwriters of the proposed offering of Cardiff Lexington Corporation (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time, on Friday, February 13, 2026, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that, through February 11, 2026, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated February 5, 2026, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advises that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
R. F. Lafferty & Co., Inc.
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February 11, 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:
As the representative of the
underwriters of the proposed offering of Cardiff Lexington Corporation (the “Company”),
we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for
5:00 p.m., Eastern Time, on Friday, February 13, 2026, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the
General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to
advise you that, through February 11, 2026, we distributed to each dealer, who is reasonably anticipated to be invited to participate
in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated February
5, 2026, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advises that
they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
R. F. Lafferty & Co., Inc.
By:
/s/ Robert Hackel
Name: Robert Hackel
Title: Chief Operating Officer