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SEC Comment Letter for Cardiff Oncology, Inc. (CRDF) (CIK 0001213037) (CRDF) — Apr 14, 2022

Cardiff Oncology, Inc. (CRDF) (CIK 0001213037)
Date: April 14, 2022 · CIK: 0001213037 · Accession: 0000000000-22-004028

AI Filing Summary & Sentiment

File numbers found in text: 333-264148

Date
April 14, 2022
Author
Not clearly detected
Form
UPLOAD
Company
Cardiff Oncology, Inc. (CRDF) (CIK 0001213037)

Letter

United States securities and exchange commission logo April 14, 2022 Mark Erlander Chief Executive Officer Cardiff Oncology, Inc. 11055 Flintkote Avenue SAN dIEGO, ca 92121 Re:Cardiff Oncology, Inc. Registration Statement on Form S-3 Filed April 5, 2022 File No. 333-264148 Dear Dr. Erlander: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Doris Gama at 202-551-3188 or Suzanne Hayes at 202-551-3675 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jeffrey J. Fessler, Esq.

Show Raw Text
United States securities and exchange commission logo
April 14, 2022
Mark Erlander
Chief Executive Officer
Cardiff Oncology, Inc.
11055 Flintkote Avenue
SAN dIEGO, ca 92121
Re:Cardiff Oncology, Inc.
Registration Statement on Form S-3
Filed April 5, 2022
File No. 333-264148
Dear Dr. Erlander:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Doris Gama at 202-551-3188 or Suzanne Hayes at 202-551-3675 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Jeffrey J. Fessler, Esq.