CORRESP
August 3, 2007
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
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Re:
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Cumberland Pharmaceuticals Inc. |
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Registration Statement on Form S-1 |
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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:
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3,837 to 2,304
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institutions/individuals |
1,000 to 1,000
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prospective underwriters |
5,421 to 3,262
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others. |
* * *
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Very truly yours,
UBS Securities LLC
Jefferies and Company, INC.
Wachovia Capital markets, LLC
Morgan Joseph & Co. INC.
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By: |
UBS Securities LLC
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By: |
/s/ Stephen Helfeld
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Name: |
Stephen Helfeld |
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Title: |
Director |
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By: |
/s/ Ashish Chabria
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Name: |
Ashish Chabria |
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Title: |
Executive Director |
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