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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on February <FONT>6</FONT>, 2024</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, DC 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>__________________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER<BR>
THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 12pt"><B>CARDIFF LEXINGTON CORPORATION</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">(Exact name of registrant as specified in its charter)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 49%; border-bottom: Black 1pt solid; text-align: center"><B>Nevada</B></TD>
    <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: Black 1pt solid; text-align: center"><B>84-1044583</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">(State or other jurisdiction of incorporation or organization)</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">(I.R.S. Employer Identification No.)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 49%; border-bottom: Black 1pt solid; text-align: center"><B>3753 Howard Hughes Parkway, Suite 200, Las Vegas, NV</B></TD>
    <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>89169</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">(Address of Principal Executive Offices)</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">(Zip Code)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid; text-align: center"><B>2024 EQUITY INCENTIVE PLAN</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">(Full title of the plan)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Alex Cunningham<BR> Chief Executive Officer</B> <B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>3753 Howard Hughes Parkway, </B> <B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Suite 200, Las Vegas, NV 89169</B> <B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>(844)-628-2100</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B> <B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><I>Copies to:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><I></I> <B>Louis
A. Bevilacqua, Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>BEVILACQUA PLLC</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>1050 Connecticut Ave., N.W., Suite 500</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Washington, DC 20036 (202) 869-0888</B></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">(Name, address and telephone number, including area code, of agent for service)</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">_________________________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer &#9744;</FONT></TD>
    <TD STYLE="width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer &#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer &#9746;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company &#9746;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&#160;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company &#9744;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">The information
specified in Item 1 and Item 2 of Part&nbsp;I of Form&nbsp;S-8&nbsp;is omitted from this Registration Statement on Form&nbsp;S-8&nbsp;(the
&ldquo;<U>Registration Statement</U>&rdquo;) in accordance with the provisions of Rule&nbsp;428 under the Securities Act of 1933, as amended
(the &ldquo;<U>Securities Act</U>&rdquo;), and the introductory note to Part&nbsp;I of Form&nbsp;S-8.&nbsp;The documents containing the
information specified in Part&nbsp;I of Form&nbsp;S-8&nbsp;will be delivered to the participants in the equity benefit plans covered by
this Registration Statement as specified by Rule&nbsp;428(b)(1) under the Securities Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">Cardiff
Lexington Corporation (the &ldquo;<U>Registrant</U>&rdquo;) hereby incorporates by reference into this Registration Statement the following
documents previously filed with the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify"><FONT>The Registrant&rsquo;s Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823003943/cardiff_i10k-123122.htm">Form 10-K</A> for the fiscal
year ended December 31, 2022, filed with the Commission on June 6, 2023; </FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify"><FONT>The Registrant&rsquo;s Quarterly Reports on Form 10-Q for the quarterly
periods ended March 31, 2023, June 30, 2023 and September 30, 2023 filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823004526/cardiff_i10q-033123.htm">June 29, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823007394/cardiff_i10q-063023.htm">October 25, 2023</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823008077/cardiff_i10q-093023.htm">November 14, 2023</A>, respectively. </FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify"><FONT>The Registrant&rsquo;s Current Reports on&nbsp;Form 8-K filed on <A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823001243/cardiff_8k.htm">March
                                                                2, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823002356/cardiff_8k.htm">April 13, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823006977/cardiff_8k.htm">October
                                                                5, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823006977/cardiff_8k.htm">November 16, 2023</A>, and <A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316824000077/cardiff_8k.htm">January
                                                                4, 2024</A>; and </FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(4)</TD><TD STYLE="text-align: justify"><FONT>The description of the Registrant&rsquo;s common stock contained
in <A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823003943/cardiff_ex0401.htm">Exhibit 4.1</A> to its Annual Report on Form 10-K for the year ended December 31, 2022, filed with the Commission on June 6, 2023, including
any amendment or report filed for the purpose of updating such description. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">All documents
filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration
Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered
have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration
Statement and to be part hereof from the date of filing of such documents;&nbsp;provided,&nbsp;however, that documents or information
deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated by reference
into this Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">Any statement
contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for
purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also
is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 4. Description of Securities.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 5. Interests of Named Experts and
Counsel.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable<FONT STYLE="font-family: Times New Roman, Times, Serif">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 6. Indemnification of Directors and
Officers.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We are a Nevada corporation.
The Nevada Revised Statutes and certain provisions of our amended and restated bylaws under certain circumstances provide for indemnification
of our officers, directors and controlling persons against liabilities which they may incur in such capacities. A summary of the circumstances
in which such indemnification is provided for is contained herein, but this description is qualified in its entirety by reference to our
amended and restated bylaws and to the statutory provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In general, any officer,
director, employee, or agent may be indemnified against expenses, fines, settlements, or judgments arising in connection with a legal
proceeding to which such person is a party, if that person&rsquo;s actions were in good faith, were believed to be in our best interest,
and were not unlawful. Unless such person is successful upon the merits in such an action, indemnification may be awarded only after a
determination by independent decision of our board of directors, by legal counsel, or by a vote of our stockholders, that the applicable
standard of conduct was met by the person to be indemnified.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The circumstances under
which indemnification is granted in connection with an action brought on our behalf is generally the same as those set forth above; however,
with respect to such actions, indemnification is granted only with respect to expenses actually incurred in connection with the defense
or settlement of the action. In such actions, the person to be indemnified must have acted in good faith and in a manner believed to have
been in our best interest and have not been adjudged liable for negligence or misconduct.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Indemnification may also
be granted pursuant to the terms of agreements which may be entered in the future or pursuant to a vote of stockholders or directors.
The Nevada Revised Statutes also grant us the power to purchase and maintain insurance which protects our officers and directors against
any liabilities incurred in connection with their service in such a position, and such a policy may be obtained by us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">To the maximum extent
permitted by law, our amended and restated articles of incorporation eliminate or limit the liability of our directors to us or our stockholders
for monetary damages for breach of a director&rsquo;s fiduciary duty as a director.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We have entered or intend
to enter into separate indemnification agreements with our directors and officers. Each indemnification agreement will provide, among
other things, for indemnification to the fullest extent permitted by law and our amended and restated articles of incorporation and amended
and restated bylaws against any and all expenses, judgments, fines, penalties and amounts paid in settlement of any claim. The indemnification
agreements will provide for the advancement or payment of all expenses to the indemnitee and for reimbursement to us if it is found that
such indemnitee is not entitled to such indemnification under applicable law and our amended and restated articles of incorporation and
amended and restated bylaws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We have obtained standard
policies of insurance under which coverage is provided (a)&nbsp;to our directors and officers against loss rising from claims made by
reason of breach of duty or other wrongful act, and (b)&nbsp;to us with respect to payments which we may make to such officers and directors
pursuant to the above indemnification provision or otherwise as a matter of&nbsp;law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us under the foregoing
provisions, we have been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
Act and is therefore unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 7. Exemption from Registration Claimed.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Not Applicable.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 8. Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 10%; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Exhibit No.</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 89%; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(238,238,238)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.1</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0301.htm">Amended and Restated Articles of Incorporation of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.2</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0302.htm">Certificate of Designation of Series A Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(238,238,238)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.3</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0303.htm">Certificate of Designation of Series B Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.3 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.4</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0304.htm">Certificate of Designation of Series C Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.4 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(238,238,238)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.5</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0305.htm">Certificate of Designation of Series E Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.5 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.6</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0306.htm">Certificate of Designation of Series F-1 Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.6 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(238,238,238)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.7</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0307.htm">Certificate of Designation of Series I Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.7 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.8</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0308.htm">Certificate of Designation of Series J Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.8 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(238,238,238)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.9</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0309.htm">Certificate of Designation of Series L Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.9 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.10</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823003943/cardiff_ex0303.htm">Certificate of Designation of Series N Senior Convertible Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.3 to the Annual Report on Form 10-K filed on June 6, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(238,238,238)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.11</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0311.htm">Certificate of Designation of Series R Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.11 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.12</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0312.htm">Certificate of Designation of Series X Senior Convertible Preferred Stock of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.12 to the Registration Statement on Form S-1 filed on August 3, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(238,238,238)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.3</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/811222/000168316823003943/cardiff_ex0302.htm">Amended and Restated Bylaws of Cardiff Lexington Corporation</A> (incorporated by reference to Exhibit 3.2 to the Annual Report on Form 10-K filed on June 6, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">5.1</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="cardiff_ex0501.htm">Opinion of Sherman &amp; Howard L.L.C. as to the legality of the shares</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(238,238,238)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">23.1</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="cardiff_ex2301.htm">Consent of Grassi &amp; Co., CPAs, P.C.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">23.2</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="cardiff_ex0501.htm">Consent of Sherman &amp; Howard L.L.C.</A> (included in Exhibit 5.1)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(238,238,238)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">24.1</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#s8_poa">Power of Attorney</A> (included on the signature page of this registration statement)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">99.1</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="cardiff_ex9901.htm">2024 Equity Incentive Plan</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(238,238,238)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">107</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="cardiff_ex107.htm">Filing Fee Table</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><A NAME="documentsbutton"></A>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 9. Undertakings.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(a)</FONT>The
undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(1)</FONT>To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(i)</FONT>To
include any prospectus required by Section 10(a)(3) of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(ii)</FONT>To
reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high and of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
Fee&rdquo; table in the effective Registration Statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(iii)</FONT>To
include any additional or changed material information with respect to the plan of distribution not previously disclosed in this Registration
Statement or any material change to such information in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><I>provided,
however</I>, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to
be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission
by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(2)</FONT>That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial <I>bona fide </I>offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(3)</FONT>To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(b)</FONT>The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration
Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial <I>bona fide </I>offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(c)</FONT>Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the
City of Las Vegas, State of Nevada, on February 6, 2024.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>CARDIFF LEXINGTON CORPORATION</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 59%">&nbsp;</TD>
    <TD STYLE="width: 4%">By:</TD>
    <TD STYLE="width: 37%; border-bottom: Black 1pt solid">/s/ Alex Cunningham</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Alex Cunningham</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><A NAME="s8_poa"></A><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each person whose signature appears below constitutes
and appoints each of Alex Cunningham and Matthew T. Shafer as his or her true and lawful attorneys-in-fact and agents with full power
of substitution and resubstitution, for him and his name, place and stead, in any and all capacities, to sign any or all amendments (including
post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection
therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do
and perform each and every act and thing requisite and necessary to be done in and about the foregoing, as fully to all intents and purposes
as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitutes,
may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid"><B>SIGNATURE</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><B>TITLE</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><B>DATE</B></TD></TR>
  <TR>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 23%; border-bottom: black 1pt solid">/s/ Alex Cunningham</TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 59%">Chief Executive Officer and Director (principal executive officer)</TD>
    <TD STYLE="vertical-align: top; width: 17%">February  6, 2024</TD></TR>
  <TR>
    <TD COLSPAN="2">Alex Cunningham</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid">/s/ Matthew T. Shafer</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">Chief Financial Officer (principal financial and accounting officer)</TD>
    <TD STYLE="vertical-align: top">February <FONT STYLE="background-color: yellow"></FONT>6, 2024</TD></TR>
  <TR>
    <TD COLSPAN="2">Matthew T. Shafer</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid">/s/ Daniel Thompson</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">Chairman of the Board</TD>
    <TD STYLE="vertical-align: top">February <FONT>6</FONT>, 2024</TD></TR>
  <TR>
    <TD COLSPAN="2">Daniel Thompson</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

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[{"type": "S-8", "sequence": "1", "filename": "cardiff_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 57539}]
{"company-data": {"conformed-name": "Cardiff Lexington Corp", "cik": "0000811222", "assigned-sic": "8011", "organization-name": "03 Life Sciences", "irs-number": "841044583", "state-of-incorporation": "FL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-276918", "film-number": "24602643"}, "business-address": {"street1": "3753 HOWARD HUGHES PARKWAY", "street2": "SUITE 200", "city": "LAS VEGAS", "state": "NV", "zip": "89169", "phone": "844-628-2100"}, "mail-address": {"street1": "3753 HOWARD HUGHES PARKWAY", "street2": "SUITE 200", "city": "LAS VEGAS", "state": "NV", "zip": "89169"}, "former-company": [{"former-conformed-name": "CARDIFF INTERNATIONAL INC", "date-changed": "20000211"}, {"former-conformed-name": "UNITED AMERICAN INC", "date-changed": "19910924"}, {"former-conformed-name": "CARDIFF FINANCIAL INC", "date-changed": "19890510"}]}
As filed with the Securities and Exchange Commission
on February
6
, 2024
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
__________________________________
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
CARDIFF LEXINGTON CORPORATION
(Exact name of registrant as specified in its charter)
Nevada
84-1044583
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
3753 Howard Hughes Parkway, Suite 200, Las Vegas, NV
89169
(Address of Principal Executive Offices)
(Zip Code)
2024 EQUITY INCENTIVE PLAN
(Full title of the plan)
Alex Cunningham
Chief Executive Officer
3753 Howard Hughes Parkway,
Suite 200, Las Vegas, NV 89169
(844)-628-2100
Copies to:
Louis
A. Bevilacqua, Esq.
BEVILACQUA PLLC
1050 Connecticut Ave., N.W., Suite 500
Washington, DC 20036 (202) 869-0888
(Name, address and telephone number, including area code, of agent for service)
_________________________________________
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company"
and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer ☐
Accelerated filer ☐
Non-accelerated filer ☒
Smaller reporting company ☒
Emerging growth company ☐
If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
PART I
INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS
The information
specified in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement on Form S-8 (the
"
Registration Statement
") in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended
(the "
Securities Act
"), and the introductory note to Part I of Form S-8. The documents containing the
information specified in Part I of Form S-8 will be delivered to the participants in the equity benefit plans covered by
this Registration Statement as specified by Rule 428(b)(1) under the Securities Act.
PART II
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
Cardiff
Lexington Corporation (the "
Registrant
") hereby incorporates by reference into this Registration Statement the following
documents previously filed with the Securities and Exchange Commission (the "
Commission
"):
(1)
The Registrant's Annual Report on
Form 10-K
for the fiscal
year ended December 31, 2022, filed with the Commission on June 6, 2023;
(2)
The Registrant's Quarterly Reports on Form 10-Q for the quarterly
periods ended March 31, 2023, June 30, 2023 and September 30, 2023 filed with the Commission on
June 29, 2023
,
October 25, 2023
and
November 14, 2023
, respectively.
(3)
The Registrant's Current Reports on Form 8-K filed on
March
                                                                2, 2023
,
April 13, 2023
,
October
                                                                5, 2023
,
November 16, 2023
, and
January
                                                                4, 2024
; and
(4)
The description of the Registrant's common stock contained
in
Exhibit 4.1
to its Annual Report on Form 10-K for the year ended December 31, 2022, filed with the Commission on June 6, 2023, including
any amendment or report filed for the purpose of updating such description.
All documents
filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration
Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered
have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration
Statement and to be part hereof from the date of filing of such documents; provided, however, that documents or information
deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated by reference
into this Registration Statement.
Any statement
contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for
purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also
is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and
Counsel.
Not applicable
.
2
Item 6. Indemnification of Directors and
Officers.
We are a Nevada corporation.
The Nevada Revised Statutes and certain provisions of our amended and restated bylaws under certain circumstances provide for indemnification
of our officers, directors and controlling persons against liabilities which they may incur in such capacities. A summary of the circumstances
in which such indemnification is provided for is contained herein, but this description is qualified in its entirety by reference to our
amended and restated bylaws and to the statutory provisions.
In general, any officer,
director, employee, or agent may be indemnified against expenses, fines, settlements, or judgments arising in connection with a legal
proceeding to which such person is a party, if that person's actions were in good faith, were believed to be in our best interest,
and were not unlawful. Unless such person is successful upon the merits in such an action, indemnification may be awarded only after a
determination by independent decision of our board of directors, by legal counsel, or by a vote of our stockholders, that the applicable
standard of conduct was met by the person to be indemnified.
The circumstances under
which indemnification is granted in connection with an action brought on our behalf is generally the same as those set forth above; however,
with respect to such actions, indemnification is granted only with respect to expenses actually incurred in connection with the defense
or settlement of the action. In such actions, the person to be indemnified must have acted in good faith and in a manner believed to have
been in our best interest and have not been adjudged liable for negligence or misconduct.
Indemnification may also
be granted pursuant to the terms of agreements which may be entered in the future or pursuant to a vote of stockholders or directors.
The Nevada Revised Statutes also grant us the power to purchase and maintain insurance which protects our officers and directors against
any liabilities incurred in connection with their service in such a position, and such a policy may be obtained by us.
To the maximum extent
permitted by law, our amended and restated articles of incorporation eliminate or limit the liability of our directors to us or our stockholders
for monetary damages for breach of a director's fiduciary duty as a director.
We have entered or intend
to enter into separate indemnification agreements with our directors and officers. Each indemnification agreement will provide, among
other things, for indemnification to the fullest extent permitted by law and our amended and restated articles of incorporation and amended
and restated bylaws against any and all expenses, judgments, fines, penalties and amounts paid in settlement of any claim. The indemnification
agreements will provide for the advancement or payment of all expenses to the indemnitee and for reimbursement to us if it is found that
such indemnitee is not entitled to such indemnification under applicable law and our amended and restated articles of incorporation and
amended and restated bylaws.
We have obtained standard
policies of insurance under which coverage is provided (a) to our directors and officers against loss rising from claims made by
reason of breach of duty or other wrongful act, and (b) to us with respect to payments which we may make to such officers and directors
pursuant to the above indemnification provision or otherwise as a matter of law.
Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us under the foregoing
provisions, we have been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
Act and is therefore unenforceable.
Item 7. Exemption from Registration Claimed.
Not Applicable.
3
Item 8. Exhibits.
Exhibit No.
Description
4.1
Amended and Restated Articles of Incorporation of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.2
Certificate of Designation of Series A Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.3
Certificate of Designation of Series B Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.3 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.4
Certificate of Designation of Series C Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.4 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.5
Certificate of Designation of Series E Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.5 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.6
Certificate of Designation of Series F-1 Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.6 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.7
Certificate of Designation of Series I Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.7 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.8
Certificate of Designation of Series J Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.8 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.9
Certificate of Designation of Series L Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.9 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.10
Certificate of Designation of Series N Senior Convertible Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.3 to the Annual Report on Form 10-K filed on June 6, 2023)
4.11
Certificate of Designation of Series R Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.11 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.12
Certificate of Designation of Series X Senior Convertible Preferred Stock of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.12 to the Registration Statement on Form S-1 filed on August 3, 2023)
4.3
Amended and Restated Bylaws of Cardiff Lexington Corporation
(incorporated by reference to Exhibit 3.2 to the Annual Report on Form 10-K filed on June 6, 2023)
5.1
Opinion of Sherman & Howard L.L.C. as to the legality of the shares
23.1
Consent of Grassi & Co., CPAs, P.C.
23.2
Consent of Sherman & Howard L.L.C.
(included in Exhibit 5.1)
24.1
Power of Attorney
(included on the signature page of this registration statement)
99.1
2024 Equity Incentive Plan
107
Filing Fee Table
4
Item 9. Undertakings.
(a)
The
undersigned Registrant hereby undertakes:
(1)
To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To
include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To
reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high and of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in the effective Registration Statement; and
(iii)
To
include any additional or changed material information with respect to the plan of distribution not previously disclosed in this Registration
Statement or any material change to such information in the Registration Statement;
provided,
however
, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to
be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission
by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
(2)
That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial
bona fide
offering thereof.
(3)
To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.
(b)
The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration
Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial
bona fide
offering thereof.
(c)
Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
5
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the
City of Las Vegas, State of Nevada, on February 6, 2024.
CARDIFF LEXINGTON CORPORATION
By:
/s/ Alex Cunningham
Alex Cunningham
Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below constitutes
and appoints each of Alex Cunningham and Matthew T. Shafer as his or her true and lawful attorneys-in-fact and agents with full power
of substitution and resubstitution, for him and his name, place and stead, in any and all capacities, to sign any or all amendments (including
post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection
therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do
and perform each and every act and thing requisite and necessary to be done in and about the foregoing, as fully to all intents and purposes
as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitutes,
may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.
SIGNATURE
TITLE
DATE
/s/ Alex Cunningham
Chief Executive Officer and Director (principal executive officer)
February  6, 2024
Alex Cunningham
/s/ Matthew T. Shafer
Chief Financial Officer (principal financial and accounting officer)
February
6, 2024
Matthew T. Shafer
/s/ Daniel Thompson
Chairman of the Board
February
6
, 2024
Daniel Thompson
6