299 S. Main Street, Suite 1300 | Salt Lake City, Utah 84111 | 801-534-4435
September 24, 2019
Robert S. Littlepage
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| Re: | Cardiff Lexington Corporation |
Form 10-K for Fiscal Year Ended December 31, 2018
Filed April 16, 2019
Form 10-Q for Fiscal Quarters Ended June 30, 2019
Filed August 20, 2019
File No. 000-49709
Dear Mr. Littlepage:
We are in receipt of your letter dated September 3, 2019, addressed to Cardiff Lexington Corporation (the “Company”). In connection with the acquisition of the JM Enterprise 1 Inc., the Company will comply with the guidance of Rules 8-04 and 8-05 of Regulation S-X. The Company has hired an auditor and the auditor is near completion of its audit of JM Enterprise 1 Inc. The Company is hopeful that the audit will be completed and filed by October 4th, 2019. Upon completion of the audit, the Company will file a report on Form 8-K which contains the information required by Rules 8-04 and 8-05 of Regulation S-X.
Please contact me with any additional questions or comments.
| Sincerely, | |
| CARMAN LEHNHOF ISRAELSEN | |
| /s/ J. Martin Tate | |
| J. Martin Tate, Esq. |