SEC Company Response from CUMBERLAND PHARMACEUTICALS INC (CPIX) (CIK 0001087294) (CPIX) — Jul 6, 2007
CUMBERLAND PHARMACEUTICALS INC (CPIX) (CIK 0001087294)
Date: July 6, 2007 · CIK: 0001087294 · Accession: 0000950144-07-006412
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-142535
Referenced dates: June 8, 2007
Letter
June 28, 2007
VIA FED EX
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Mr. Jeffrey P. Riedler
Assistant Director
Re:
Cumberland Pharmaceuticals Inc. (the “Company”)
Form S-1 Registration Statement
File No. 333-142535
Ladies and Gentlemen:
We are responding supplementally to comments received in a letter dated June 8, 2007 from Mr. Jeffrey P. Riedler to Mr. A.J. Kazimi with respect to the Form S-1 Registration Statement of Cumberland Pharmaceuticals Inc. filed on May 1, 2007.
Please note that the Company has determined that it no longer intends to include graphic materials in the prospectus. Accordingly, we will not be providing the Commission with a copy of any graphic materials in connection with this Registration Statement.
If you have any additional questions, please call the undersigned at (615) 259-1479.
Sincerely yours,
ADAMS AND REESE LLP
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CORRESP
June 28, 2007
VIA FED EX
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Mr. Jeffrey P. Riedler
Assistant Director
Re:
Cumberland Pharmaceuticals Inc. (the “Company”)
Form S-1 Registration Statement
File No. 333-142535
Ladies and Gentlemen:
We are responding supplementally to comments received in a letter dated June 8, 2007 from Mr.
Jeffrey P. Riedler to Mr. A.J. Kazimi with respect to the Form S-1 Registration Statement of
Cumberland Pharmaceuticals Inc. filed on May 1, 2007.
Please note that the Company has determined that it no longer intends to include graphic
materials in the prospectus. Accordingly, we will not be providing the Commission with a copy of
any graphic materials in connection with this Registration Statement.
If you have any additional questions, please call the undersigned at (615) 259-1479.
Sincerely yours,
ADAMS AND REESE LLP
/s/
Martin S. Brown, Jr.
cc:
Greg Belliston, United States Securities and Exchange Commission
A.J. Kazimi, Cumberland Pharmaceuticals Inc.
Donald J. Murray, Esq., Dewey Ballantine LLP, Counsel to the underwriters