SEC Comment Letter for CUMBERLAND PHARMACEUTICALS INC (CPIX) (CIK 0001087294) (CPIX) — Sep 24, 2015
CUMBERLAND PHARMACEUTICALS INC (CPIX) (CIK 0001087294)
Date: Sept. 24, 2015 · CIK: 0001087294 · Accession: 0000000000-15-047004
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 4720 September 23, 2015 Via E -mail Rick S. Greene Chief Financial Officer Cumberland Pharmaceuticals, Inc. 2525 West End Avenue, Suite 950 Nashville, Tennessee 37203
Re: Cumberland Pharmaceuticals, Inc. Form 10-K for Fiscal Year Ended December 31, 2014 Filed March 9, 2015 File No. 001 -33637
Dear Mr. Greene :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ Bryan J. Pitko for
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Mail Stop 4720 September 23, 2015 Via E -mail Rick S. Greene Chief Financial Officer Cumberland Pharmaceuticals, Inc. 2525 West End Avenue, Suite 950 Nashville, Tennessee 37203 Re: Cumberland Pharmaceuticals, Inc. Form 10-K for Fiscal Year Ended December 31, 2014 Filed March 9, 2015 File No. 001 -33637 Dear Mr. Greene : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/ Bryan J. Pitko for Suzanne Hayes Assistant Director