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CORRESP Filing

Cardiff Oncology, Inc.
Date: May 12, 2025 · CIK: 0001213037 · Accession: 0000950170-25-069253

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File numbers found in text: 333-285327

Date
May 12, 2025
Author
Mark Erlander
Form
CORRESP
Company
Cardiff Oncology, Inc.

Letter

CARDIFF ONCOLOGY, INC. 11055 Flintkote Ave. San Diego, CA 92121 May 12, 2025 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Lauren Hamill Re: Cardiff Oncology, Inc. Registration Statement on Form S-3 Filed February 27, 2025 File No. 333-285327 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Cardiff Oncology, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above (the “Registration Statement”) be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on Tuesday, May 13, 2025, or as soon thereafter as possible. Please notify Jeffrey Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. Sincerely,

CARDIFF ONCOLOGY, INC.

By: /s/ Mark Erlander

Name: Mark Erlander

Title: Chief Executive Officer

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CORRESP
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 CORRESP

 CARDIFF ONCOLOGY, INC. 11055 Flintkote Ave. San Diego, CA 92121         May 12, 2025 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Lauren Hamill Re: Cardiff Oncology, Inc. Registration Statement on Form S-3 Filed February 27, 2025 File No. 333-285327   Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Cardiff Oncology, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above (the “Registration Statement”) be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on Tuesday, May 13, 2025, or as soon thereafter as possible. Please notify Jeffrey Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.   Sincerely,

 CARDIFF ONCOLOGY, INC.

 By:
 /s/ Mark Erlander

 Name:
  Mark Erlander

 Title:
 Chief Executive Officer

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