SEC Response Letter
(LETTERHEAD OF ADAMS & REESE LLP)
July 29, 2009
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Jeffrey Riedler
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Re:
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Cumberland Pharmaceuticals Inc.
Amendment No. 19 to Registration Statement on Form S-1/A
Supplemental Response Filed July 28, 2009
File No. 333- 142535 |
Ladies and Gentlemen:
We
are responding to the comment received in a letter dated July 29, 2009 from Mr. Jeffrey
Riedler to A.J. Kazimi of Cumberland Pharmaceuticals Inc. with respect to Amendment No. 19 to the
Registration Statement on Form S-1/A of Cumberland Pharmaceuticals filed July 17, 2009. For your
convenience, we have repeated in bold type the comments and requests for additional information
exactly as set forth in Mr. Riedlers letter.
The following paragraphs set forth the responses of Cumberland Pharmaceuticals to the comment
contained in Mr. Riedlers letter of July 29, 2009.
Amendment No. 19 to Registration Statement on Form S-1/A
Prospectus Summary
Recent Developments, page 3
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Have all closing procedures been completed, including recording adjustments for expense
accruals and taxes? If closing procedures have not been completed, then the preliminary
unaudited results do not appear to be in conformity with GAAP and should be removed from the
document. |
United States Securities and Exchange Commission
July 29, 2009
Page 2
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If all closing procedures have been completed and the results are in conformity
with GAAP, then please revise to present net income, and present expected net
revenue, operating income and net income per share, rather than ranges. |
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Response: The Company will comply with this comment by omitting the proposed
disclosure section entitled RECENT DEVELOPMENTS from the Prospectus Summary of
Amendment 20 of the Companys Registration Statement. |
We would welcome the opportunity to discuss any questions you may have with the Commission staff.
I can be reached, at your convenience, at (615) 259-1450. In my absence, please ask to speak with
Kolin Holladay.
Sincerely,
ADAMS AND REESE LLP
Martin S. Brown, Jr.
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MSB/jf |
cc:
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Rose Zukin, Esq., United States Securities and Exchange Commission
Mr. A.J. Kazimi, Cumberland Pharmaceuticals Inc.
Donald J. Murray, Esq., Dewey & LeBoeuf LLP, Counsel to the underwriters |