United States securities and exchange commission logo December 16, 2020 Michael Bonner Chief Financial Officer Cumberland Pharmaceuticals Inc. 2525 West End Avenue, Suite 950 Nashville, Tennessee 37203 Re: Cumberland Pharmaceuticals Inc. Registration Statement on Form S-3 Filed December 11, 2020 File No. 333-251308 Dear Mr. Bonner: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Christopher M. Douse, Esq.