SEC Comment Letter 0000000000-23-013833 to CUMBERLAND PHARMACEUTICALS INC (CPIX)
CUMBERLAND PHARMACEUTICALS INC
Date: Dec. 19, 2023 · CIK: 0001087294 · Accession: 0000000000-23-013833
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276052
Letter
United States securities and exchange commission logo December 19, 2023 John Hamm Chief Financial Officer Cumberland Pharmaceuticals Inc. 1600 West End Avenue, Suite 1300 Nashville, Tennessee 37203 Re:Cumberland Pharmaceuticals Inc. Registration Statement on Form S-3 Filed December 14, 2023 File No. 333-276052 Dear John Hamm: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Tonya Mitchem Grindon, Esq.
Show Raw Text
United States securities and exchange commission logo
December 19, 2023
John Hamm
Chief Financial Officer
Cumberland Pharmaceuticals Inc.
1600 West End Avenue, Suite 1300
Nashville, Tennessee 37203
Re:Cumberland Pharmaceuticals Inc.
Registration Statement on Form S-3
Filed December 14, 2023
File No. 333-276052
Dear John Hamm:
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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Tonya Mitchem Grindon, Esq.