SEC Company Response from CUMBERLAND PHARMACEUTICALS INC (CPIX) (CIK 0001087294) (CPIX) — Nov 14, 2012
CUMBERLAND PHARMACEUTICALS INC (CPIX) (CIK 0001087294)
Date: Nov. 14, 2012 · CIK: 0001087294 · Accession: 0001193125-12-471113
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-184091
Letter
ACCELERATION REQUEST
[Cumberland Pharmaceuticals Letterhead]
November 14, 2012
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-7010
Attention: Mr. Jeffrey P. Riedler
Re:
Cumberland Pharmaceuticals Inc.
Registration Statement on Form S-3
Filed on September 25, 2012, and amended on October 26, 2012
Commission File No. 333-184091 (the “Registration Statement”)
Ladies and Gentlemen:
Cumberland Pharmaceuticals Inc. (the “Company”) hereby requests, with respect to the above-captioned Registration Statement, that the effective date for the Registration Statement be accelerated so that it be declared effective at 10:00 a.m. Eastern Standard Time on November 15, 2012, or as soon thereafter as possible.
In making the request, the Company hereby acknowledges that: (i) should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
CUMBERLAND PHARMECEUTICALS INC.
Show Raw Text
CORRESP 1 filename1.htm ACCELERATION REQUEST [Cumberland Pharmaceuticals Letterhead] November 14, 2012 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549-7010 Attention: Mr. Jeffrey P. Riedler Re: Cumberland Pharmaceuticals Inc. Registration Statement on Form S-3 Filed on September 25, 2012, and amended on October 26, 2012 Commission File No. 333-184091 (the “Registration Statement”) Ladies and Gentlemen: Cumberland Pharmaceuticals Inc. (the “Company”) hereby requests, with respect to the above-captioned Registration Statement, that the effective date for the Registration Statement be accelerated so that it be declared effective at 10:00 a.m. Eastern Standard Time on November 15, 2012, or as soon thereafter as possible. In making the request, the Company hereby acknowledges that: (i) should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, CUMBERLAND PHARMECEUTICALS INC. By: /s/ Rick S. Greene Rick S. Greene Vice President & Chief Financial Officer cc: Kolin B. Holladay, Esq. Adams and Reese LLP A.J. Kazimi Cumberland Pharmaceuticals Inc.