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<SEC-DOCUMENT>0000950144-09-003084.txt : 20090924
<SEC-HEADER>0000950144-09-003084.hdr.sgml : 20090924
<ACCEPTANCE-DATETIME>20090409175210
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950144-09-003084
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090409

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CUMBERLAND PHARMACEUTICALS INC
		CENTRAL INDEX KEY:			0001087294
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2525 WEST END AVENUE
		STREET 2:		SUITE 950
		CITY:			NASHVILLE,
		STATE:			TN
		ZIP:			37203
		BUSINESS PHONE:		615-255-0068

	MAIL ADDRESS:	
		STREET 1:		2525 WEST END AVENUE
		STREET 2:		SUITE 950
		CITY:			NASHVILLE
		STATE:			TN
		ZIP:			37203
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD>
<TITLE>SEC CORRESP</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">(LETTERHEAD OF ADAMS AND REESE LLP)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">April&nbsp;9, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">United States Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attention: Mr.&nbsp;Jeffrey Riedler

</DIV>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Re:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Cumberland Pharmaceuticals Inc.<BR>
Amendment No.&nbsp;16 to Registration Statement on Form&nbsp;S-1/A<BR>
File No.&nbsp;333-142535<BR>
Filed March&nbsp;18, 2009</B></TD>
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<DIV align="justify" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are responding to comments received in a letter dated March&nbsp;30, 2009 from Mr.&nbsp;Jeff Riedler
to A.J. Kazimi of Cumberland Pharmaceuticals Inc. with respect to Amendment No.&nbsp;16 to Registration
Statement on Form S-1/A filed March&nbsp;18, 2009. For your convenience, we have repeated in bold type
the comments and requests for additional information exactly as set forth in Mr.&nbsp;Riedler&#146;s letter.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following paragraphs set forth the responses of Cumberland Pharmaceuticals Inc. (the
&#147;Company&#148;) to the comments contained in Mr.&nbsp;Riedler&#146;s letter of March&nbsp;30, 2009.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 12pt"><U><B>Amendment No.&nbsp;16 to Registration Statement on Form&nbsp;S-1/A </B></U>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 6pt"><U><B>Compensation</B></U>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 6pt"><U><B>Compensation Discussion and Analysis, page 75</B></U>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 6pt"><U><B>Our executive compensation programs, page 77</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>We note your response to Comment 4 and reissue the comment in part. We note your
statement on page 77, &#147;&#091;t&#093;he committee then determines adjustments in each element of
compensation paid to our named executive officers based on a review of annually established
corporate and individual objectives.&#148; Please revise to provide a more specific discussion
of the corporate objectives and each officer&#146;s individual objectives. If the objectives
included targets or were quantified, then the discussion should be quantified and/or should
identify the</B></DIV></TD>
</TR>

</TABLE>
</DIV>
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="justify" style="font-size: 12pt; margin-top: 12pt"><B><FONT style="font-variant: SMALL-CAPS">Adams And Reese llp</FONT></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 18pt">United States Securities and Exchange Commission<BR>
April&nbsp;9, 2009<BR>
Page 2

</DIV>

<DIV style="margin-top: 18pt">
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>targets. Please state whether these targets were achieved, and how this information was
used by the compensation committee to adjust each element of compensation paid.</B></DIV></TD>
</TR>

</TABLE>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Response: The Company has complied with this request by inserting three new paragraphs
on page 77 to provide a more specific discussion of corporate and individual objectives and
performance and evaluation of these issues by the compensation committee.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We would welcome the opportunity to discuss any questions you may have. I can be reached, at
your convenience, at (615)&nbsp;259-1479. In my absence, please ask to speak with Kolin Holladay or
Virginia Boulet.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Sincerely,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">ADAMS AND REESE LLP

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">/s/ Martin S. Brown, Jr.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Martin S. Brown, Jr.

</DIV>
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    <TD colspan="3" align="left" valign="top">MSB/jf<BR>
Enclosure</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Ms. Rose Zukin, United States Securities and Exchange Commission<BR>
Mr.&nbsp;A.J. Kazimi, Cumberland Pharmaceuticals Inc.<BR>
Donald J. Murray, Esq., Dewey &#038; LeBoeuf LLP, Counsel to the underwriters</TD>
</TR>
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</TABLE>
</DIV>



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