SEC Company Response from CUMBERLAND PHARMACEUTICALS INC (CPIX) (CIK 0001087294) (CPIX) — Aug 3, 2007
CUMBERLAND PHARMACEUTICALS INC (CPIX) (CIK 0001087294)
Date: Aug. 3, 2007 · CIK: 0001087294 · Accession: 0000950144-07-007215
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-142535
Letter
Re:
August 3, 2007
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Cumberland Pharmaceuticals Inc.
Registration Statement on Form S-1
File No. 333-142535
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, as the representatives of the prospective underwriters of the proposed sale of Common Stock of Cumberland Pharmaceuticals Inc. (the “Company”), hereby join in the request of the Company that the effectiveness of the Registration Statement on Form S-1 (File No. 333-142535) relating to such shares be accelerated so that the Registration Statement will become effective by 2:00 P.M. Eastern Time on Tuesday, August 7, 2007, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Securities Act of 1933, as amended, and in connection with the foregoing, please note that we have effected to date approximately the following distribution of the Preliminary Prospectus dated July 23, 2007:
3,837 to 2,304
institutions/individuals
1,000 to 1,000
prospective underwriters
5,421 to 3,262
others.
* * *
Very truly yours,
UBS Securities LLC
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CORRESP
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CORRESP
August 3, 2007
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re:
Cumberland Pharmaceuticals Inc.
Registration Statement on Form S-1
File No. 333-142535
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, as the
representatives of the prospective underwriters of the proposed sale of Common Stock of Cumberland
Pharmaceuticals Inc. (the “Company”), hereby join in the request of the Company that the
effectiveness of the Registration Statement on Form S-1 (File No. 333-142535) relating to such
shares be accelerated so that the Registration Statement will become effective by 2:00 P.M. Eastern
Time on Tuesday, August 7, 2007, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Securities Act of 1933, as amended, and in connection with the
foregoing, please note that we have effected to date approximately the following distribution of
the Preliminary Prospectus dated July 23, 2007:
3,837 to 2,304
institutions/individuals
1,000 to 1,000
prospective underwriters
5,421 to 3,262
others.
* * *
Very truly yours,
UBS Securities LLC
Jefferies and Company, INC.
Wachovia Capital markets, LLC
Morgan Joseph & Co. INC.
By:
UBS Securities LLC
By:
/s/ Stephen Helfeld
Name:
Stephen Helfeld
Title:
Director
By:
/s/ Ashish Chabria
Name:
Ashish Chabria
Title:
Executive Director