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: 0000950144-07-007217
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-142535
Letter
Securities and Exchange Commission Attention: Jeffrey Riedler, Esq. Re: Cumberland Pharmaceuticals Inc. Registration Statement on Form S-1 Commission File No. 333-142535 (the “Registration Statement”)
Dear Mr. Riedler:
In connection with the above-referenced Registration Statement, we are transmitting to you by facsimile a request from Cumberland Pharmaceuticals Inc. to accelerate the effective time of the Registration Statement to 2:00 p.m. EDT on Tuesday, August 7, 2007, or as soon thereafter as possible.
We very much appreciate your kindness in expediting the required approvals to have the Registration Statement declared effective. If you have any questions or comments, I can be reached at (615) 259-1450. In my absence, please ask to speak with Virginia Boulet.
Sincerely,
ADAMS AND REESE LLP
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CORRESP
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CORRESP
Attorneys
at Law
Baton Rouge
Birmingham
Houston
Jackson
Memphis
Mobile
Nashville
New Orleans
Washington, DC
August 3, 2007
Martin S. Brown, Jr.
Direct (615) 259-1479
E-Fax (615) 259-1470
martin.brown@arlaw.com
Via Facsimile (202-772-9217)
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”)
Dear Mr. Riedler:
In connection with the above-referenced Registration Statement, we are transmitting to you by
facsimile a request from Cumberland Pharmaceuticals Inc. to accelerate the effective time of the
Registration Statement to 2:00 p.m. EDT on Tuesday, August 7, 2007, or as soon thereafter as
possible.
We very much appreciate your kindness in expediting the required approvals to have the
Registration Statement declared effective. If you have any questions or comments, I can be reached
at (615) 259-1450. In my absence, please ask to speak with Virginia Boulet.
Sincerely,
ADAMS AND REESE LLP
/s/ Martin S. Brown, Jr.
cc:
Greg Belliston, Esq., United States Securities and Exchange Commission
Mr.
A.J. Kazimi
Virginia Boulet, Esq., Adams and Reese LLP
Donald J. Murray, Esq., Dewey Ballantine LLP