-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, OwkYg9T0oBYN6pkz0C0jDC9gNdlL1jdPQs8gFshXGErjl82lL8IIkrcuiXRRndRN 7MepWBPz6xjjkQi1nJGVLw== 0000950144-07-007218.txt : 20090924 0000950144-07-007218.hdr.sgml : 20090924 20070803174409 ACCESSION NUMBER: 0000950144-07-007218 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CUMBERLAND PHARMACEUTICALS INC CENTRAL INDEX KEY: 0001087294 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2525 WEST END AVENUE STREET 2: SUITE 950 CITY: NASHVILLE, STATE: TN ZIP: 37203 BUSINESS PHONE: 615-255-0068 MAIL ADDRESS: STREET 1: 2525 WEST END AVENUE STREET 2: SUITE 950 CITY: NASHVILLE STATE: TN ZIP: 37203 CORRESP 1 filename1.htm CORRESP
 

CUMBERLAND PHARMACEUTICALS INC.
2525 West End Avenue
Suite 950
Nashville, TN 37203
August 3, 2007
Via Facsimile (202-772-9217) and EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Jeffrey Riedler, Esq.
     
Re:  
Cumberland Pharmaceuticals Inc.
   
Registration Statement on Form S-1
   
Commission File No. 333-142535 (the “Registration Statement”)
Ladies and Gentlemen:
     Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cumberland Pharmaceuticals Inc. hereby requests, with respect to the above-captioned registration statement (“Registration Statement”), that the effective date for the Registration Statement be accelerated so that it be declared effective at 2:00 p.m. EDT on Tuesday, August 7, 2007, or as soon thereafter as possible.
     The Registrant acknowledges that (i) should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
         
  Sincerely,


CUMBERLAND PHARMACEUTICALS INC.
 		  
  By:   /s/ A.J. Kazimi    
    A.J. Kazimi   
    Chief Executive Officer   
 
     
cc:  
Greg Belliston, Esq., United States Securities and Exchange Commission
   
Martin Brown, Esq., Adams and Reese LLP
   
Virginia Boulet, Esq., Adams and Reese LLP
   
Donald J. Murray, Esq., Dewey Ballantine LLP

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