SEC Comment Letter 0000000000-25-002483 to Cardiff Oncology, Inc. (CRDF)
Cardiff Oncology, Inc.
Date: March 6, 2025 · CIK: 0001213037 · Accession: 0000000000-25-002483
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File numbers found in text: 333-285327
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March 6, 2025
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 February 27, 2025
File No. 333-285327
Dear Mark 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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jeffrey Fessler