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                           May 29, 2020

       Mark Erlander
       Chief Executive Officer
       Cardiff Oncology, Inc.
       11055 Flintkote Avenue
       San Diego, CA 92121

                                                        Re: Cardiff Oncology,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 22, 2020
                                                            File No. 333-238623

       Dear Mr. Erlander:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Laura
Crotty at (202) 551-7614 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Jeffrey Fessler