# EDGAR Filing Document

**Accession Number:** 0000811222
**File Stem:** 0001683168-26-004759
**Filing Date:** 2026-6
**Character Count:** 21815
**Document Hash:** 4c89a9ec7dc8feb7ef009a03b5ae8323
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-26-004759.hdr.sgml**: 20260622

**ACCESSION NUMBER**: 0001683168-26-004759

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20260611

**DATE AS OF CHANGE**: 20260611

**EFFECTIVENESS DATE**: 20260611

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cardiff Lexington Corp
- **CENTRAL INDEX KEY:** 0000811222
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-OFFICES & CLINICS OF DOCTORS OF MEDICINE [8011]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 841044583
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296706
- **FILM NUMBER:** 261083397

**BUSINESS ADDRESS:**
- **STREET 1:** 3753 HOWARD HUGHES PARKWAY
- **STREET 2:** SUITE 200
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89169
- **BUSINESS PHONE:** 844-628-2100

**MAIL ADDRESS:**
- **STREET 1:** 3753 HOWARD HUGHES PARKWAY
- **STREET 2:** SUITE 200
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89169

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CARDIFF INTERNATIONAL INC
- **DATE OF NAME CHANGE:** 20000211

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** UNITED AMERICAN INC
- **DATE OF NAME CHANGE:** 19910924

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CARDIFF FINANCIAL INC
- **DATE OF NAME CHANGE:** 19890510

**As filed with the Securities and Exchange Commission on June 11, 2026**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**__________________________________**

**FORM S-8**

**REGISTRATION STATEMENT UNDER<br> THE SECURITIES ACT OF 1933**

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| |
|:---|
| **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.) |

---

---

| | |
|:---|:---|
| **710 East Main Street, Lexington, KY** | **40502** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

---

| |
|:---|
| **2024 EQUITY INCENTIVE PLAN** |
| (Full title of the plan) |

---

---

| |
|:---|
| **Alex Cunningham**<br> **Chief Executive Officer**<br> **710 East Main Street**<br> **Lexington, KY 40502**<br> **(800) 530-2100**<br>*Copies to:*<br>**Louis A. Bevilacqua, Esq.**<br> **BEVILACQUA PLLC**<br> **800 Connecticut Ave., N.W., Suite 300**<br> **Washington, DC 20006**<br> **(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 ☐ <br> Non-accelerated Filer ☒ Smaller reporting company ☒ <br> 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. □

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 (this "<u>Registration Statement</u>") is being filed by Cardiff Lexington Corporation (the "<u>Registrant</u>") to register 940,051 additional shares of common stock with respect to the Registrant's 2024 Equity Incentive Plan, as amended (the "<u>Plan</u>"), which is in addition to the 666,667 shares of common stock previously registered on the Registrant's Registration Statement on Form S-8 filed with the Securities and Exchange Commission (the "<u>Commission</u>") on February 6, 2024 (File No. 333-276918) (the "<u>Prior Registration Statement</u>").

This Registration Statement relates to securities of the same class as those registered under the Prior Registration Statement and is being filed in accordance with General Instruction E to Form S-8 regarding the registration of additional securities under the Plan. Pursuant to such instruction, the contents of the Prior Registration Statement are hereby incorporated by reference in and made part of this Registration Statement, except to the extent supplemented, superseded or modified by the specific information set forth below or the specific exhibits attached hereto. Also pursuant to General Instruction E to Form S-8, the filing fee is being paid only with respect to the 940,051 shares of common stock not previously registered.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The Registrant hereby incorporates by reference into this Registration Statement the following documents previously filed with the Commission:

(1) The Registrant's [Annual Report on Form 10-K](https://www.sec.gov/Archives/edgar/data/811222/000168316826001639/cardiff_i10k-123125.htm) for the year ended December 31, 2025 filed with
the Commission on March 10, 2026;

(2) The Registrant's [Quarterly Report on Form 10-Q](https://www.sec.gov/Archives/edgar/data/811222/000168316826003791/cardiff_i10q-033126.htm) for the quarterly period ended March 31, 2026 filed
with the Commission on May 13, 2026;

(3) The Registrant's Current Reports on Form 8-K filed with the SEC on [January 5, 2026](https://www.sec.gov/Archives/edgar/data/811222/000168316826000083/cardiff_8k.htm) , [February 3, 2026](https://www.sec.gov/Archives/edgar/data/811222/000168316826000709/cardiff_8k.htm) and [June 11 , 2026](https://www.sec.gov/Archives/edgar/data/811222/000168316826004756/cardiff_8k.htm) ; and

(4) The description of the Registrant's common stock contained in [Exhibit 4.1](https://www.sec.gov/Archives/edgar/data/811222/000168316826001639/cardiff_ex0401.htm) to its Annual Report on
Form 10-K for the year ended December 31, 2025 filed with the Commission on March 10, 2026, 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 Securities Exchange Act of 1934, as amended, 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 8. Exhibits.**

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 4.1 | [Amended and Restated Articles of Incorporation Cardiff Lexington Corporation](https://www.sec.gov/Archives/edgar/data/811222/000168316823005255/cardiff_ex0301.htm) (incorporated by reference to Exhibit 3.1 to Amendment No. 1 to the Registration Statement on Form S-1/A filed on August 3, 2023) |
| 4.2 | [Certificate of Amendment to Amended and Restated Articles of Incorporation Cardiff Lexington Corporation](https://www.sec.gov/Archives/edgar/data/811222/000168316824003207/cardiff_ex0302.htm) (incorporated by reference to Exhibit 3.2 to the Quarterly Report on Form 10-Q filed on May 10, 2024) |
| 4.3 | [Certificate of Amendment to Amended and Restated Articles of Incorporation Cardiff Lexington Corporation](https://www.sec.gov/Archives/edgar/data/811222/000168316826000426/cardiff_ex0303.htm) (incorporated by reference to Exhibit 3.3 to Amendment No. 1 to the Registration Statement on Form S-1/A filed on January 20, 2026) |
| 4.4 | [Amended and Restated Bylaws of Cardiff Lexington Corporation](https://www.sec.gov/Archives/edgar/data/811222/000168316823003943/cardiff_ex0302.htm) (incorporated by reference to Exhibit 3.2 to the Annual Report on Form 10-K filed on June 6, 2023) |
| 5.1 | [Opinion of Fennemore Craig P.C. as to the legality of the shares](cardiff_ex0501.htm) |
| 23.1 | [Consent of GBQ Partners LLC](cardiff_ex2301.htm) |
| 23.2 | Consent of Fennemore Craig P.C. (included in [Exhibit 5.1](cardiff_ex0501.htm)) |
| 24.1 | [Power of Attorney](#s8_001) (included on the signature page of this registration statement) |
| 99.1 | [2024 Equity Incentive Plan](https://www.sec.gov/Archives/edgar/data/811222/000168316824000723/cardiff_ex9901.htm) (incorporated by reference to Exhibit 99.1 to the Registration Statement on Form S-8 filed on February 6, 2024) |
| 107 | [Filing Fee Table](cardiff_ex107.htm) |

---

**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 Lexington, State of Kentucky, on June 11, 2026.

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| | |
|:---|:---|
| **CARDIFF LEXINGTON CORPORATION** | **CARDIFF LEXINGTON CORPORATION** |
| By: | /s/ Alex Cunningham |
|  | Alex Cunningham<br> 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 a new registration statement under Rule 461, 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) | June 11, 2026 |
| Alex Cunningham |  |  |
| /s/ Matthew T. Shafer | Chief Financial Officer (principal financial and accounting officer) | June 11, 2026 |
| Matthew T. Shafer |  |  |
| /s/ Gillard B. Johnson, III | Director | June 11, 2026 |
| Gillard B. Johnson, III |  |  |
| /s/ Cathy Pennington | Director | June 11, 2026 |
| Cathy Pennington |  |  |
| /s/ L. Jack Staley | Director | June 11, 2026 |
| L. Jack Staley |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

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| | |
|:---|:---|
| ![](image_001.jpg) | &nbsp;&nbsp;&nbsp;&nbsp; <br>9275 W. Russell Road, Suite 240<br> Las Vegas, Nevada 89148<br> PH (702) 692-8026 \| FX (702) 692-8075<br> fennemorelaw.com<br>|

---

June 11, 2026

Cardiff Lexington Corporation

710 East Main Street

Lexington, Kentucky 40502

***Re:Cardiff Lexington Corporation/Registration Statement on Form S-8***

 ****

Ladies and Gentlemen:

We have acted as special Nevada counsel to Cardiff Lexington Corporation, a Nevada corporation (the "Company"), in connection with the registration by the Company of 940,051 shares (the "Shares") of its common stock, $0.001 par value per share (the "Common Stock") that have been or may be issued pursuant to the Company's 2024 Equity Incentive Plan, as amended (the "Plan") on Form S-8 (the "Registration Statement") under the Securities Act of 1933, as amended ("Securities Act"), as filed with the Securities and Exchange Commission ("Commission"). The Shares are in addition to the 666,667 shares of Common Stock registered on the Company's first registration statement on Form S-8 filed with the Commission on February 6, 2024 (File No. 333-276918).

For purposes of these opinions, we have examined originals or copies of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the Plan; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) certain actions of the Board of Directors and stockholders of the Company relating to the adoption of the Plan and such other matters as relevant.

We have obtained from officers and agents of the Company and from public officials, and have relied upon, such certificates, representations, and assurances as we have deemed necessary and appropriate for purposes of rendering this opinion letter. We have also examined such other corporate charter and other documents, records, certificates, and instruments (collectively with the documents identified in (a) through (c) above, the "Documents") as we deem necessary or advisable to render the opinions set forth herein.

In our examination we have assumed:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the legal capacity and competency of all natural persons executing the Documents;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the genuineness of all signatures on the Documents;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the authenticity of all Documents submitted to us as originals, and the conformity to original documents of all Documents submitted to us as copies;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) that the parties to such Documents, other than the Company, had the power, corporate or other, to enter into and perform all obligations thereunder;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) that such Documents are enforceable in accordance with their terms with respect to all parties thereto;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) that at the time of issuance of any Shares, the Company validly exists and is duly qualified and in good standing under the laws of Nevada; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) other than with respect to the Company, the due authorization by all requisite action, corporate or other, of the execution and delivery by all parties of the Documents.

We have relied upon the accuracy and completeness of the information, factual matters, representations, and warranties contained in such documents.

In rendering the opinions set forth below, we have also assumed that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) at or prior to the time of issuance and delivery, the Shares will be registered by the transfer agent and registrar of such Shares;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the Company will keep reserved a sufficient number of shares of its Common Stock to satisfy its obligations for issuances of Shares under the Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) upon issuance of any of the Shares, the total number of shares of the Company's Common Stock issued and outstanding will not exceed the total number of shares of Common Stock that the Company is then authorized to issue under its charter documents; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) each stock grant, stock option, or other security exercisable or exchangeable for a Share under the Plan has been, or will be, duly authorized, validly granted, and duly exercised or exchanged in accordance with the terms of the Plan, at the time of any grant of a Share or exercise of such stock option or other security under the Plan.

Based on the foregoing and in reliance thereon, and subject to the assumptions, limitations and qualifications set forth herein, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the Shares that have been or may be issued under the Plan are duly authorized shares of the Company's Common Stock; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) if, as, and when issued against receipt of the consideration therefor in accordance with the provisions of the Plan and in accordance with the Registration Statement, the Shares will be validly issued, fully paid, and nonassessable.

The opinions expressed herein are limited to the matters specifically set forth herein and no other opinion shall be inferred beyond the matters expressly stated. We disclaim any undertaking to advise you of any subsequent changes in the facts stated or assumed herein or any changes in applicable law that may come to our attention after the date the Registration Statement is declared effective.

While certain members of this firm are admitted to practice in certain jurisdictions other than Nevada, in rendering the foregoing opinions we have not examined the laws of any jurisdiction other than Nevada. Accordingly, the opinions we express herein are limited to matters involving the laws of the State of Nevada (other than the securities laws and regulations of the State of Nevada, as to which we express no opinion). We express no opinion regarding the effect of the laws of any other jurisdiction or state, including any securities laws related to the issuance and sale of the Shares.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and we consent to the reference of our name under the caption "Legal Matters" in the Prospectus forming a part of the Registration Statement. In giving the foregoing consent, we do not hereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission thereunder.

Very truly yours,<br>/s/ Fennemore Craig, P.C.<br> Fennemore Craig, P.C.<br>

tmor/cdol

## Exhibit 23.1

**Exhibit 23.1**

<u>Consent of Independent Registered Public Accounting Firm</u>

We hereby consent to the incorporation by reference in this Registration Statement of our report dated March 10, 2026, relating to the consolidated financial statements of Cardiff Lexington Corporation (the Company) appearing in the Company's Annual Report on Form 10-K for the year ended December 31, 2025. Our report contains an explanatory paragraph regarding the Company's ability to continue as a going concern.

/s/ GBQ Partners, LLC

Columbus, Ohio

June 11, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Cardiff Lexington Corp**

**Table 1: Newly Registered Securities**

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Common Stock, $0.001 par value | (1) | 457(a) | 940051 | $1.70 | $1598086.70 | 0.0001381 | $220.70 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $1598086.70 |  | 220.70 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $220.70 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Represents additional shares of common stock reserved for issuance pursuant to future awards under the registrant's 2024 Equity Incentive Plan, as amended (the "Plan"). Pursuant to Rule 416(a) of the Securities Act of 1933, as amended, this Registration Statement covers any additional shares that become issuable under the Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the registrant's receipt of consideration that results in an increase in the number of the outstanding shares. The Proposed Maximum Offering Price Per Unit was estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act of 1933, as amended, based upon the average of the high and low prices of the registrant's common stock reported on the OTCQX Best Market operated by OTC Markets Group Inc. on June 8, 2026.