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<SEC-DOCUMENT>0000950144-09-004174.txt : 20090924
<SEC-HEADER>0000950144-09-004174.hdr.sgml : 20090924
<ACCEPTANCE-DATETIME>20090511161138
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950144-09-004174
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090511

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
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<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">May&nbsp;7, 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: Rose Zukin, Esq.

</DIV>

<DIV align="left" style="margin-top: 12pt">
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    <TD></TD>
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<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Re:</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B>Cumberland Pharmaceuticals Inc.</B><br>
<B>Registration Statement on Form&nbsp;S-1/A, Amendment No.&nbsp;17</B><br>
<B>Filed April&nbsp;9, 2009</B><br>
<B>File No.&nbsp;333- 142535</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Ms.&nbsp;Zukin:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This letter is in response to comments received on April&nbsp;22, 2009 by telephone with respect to
Amendment No.&nbsp;17 to the Registration Statement on Form S-1/A of Cumberland Pharmaceuticals filed
April&nbsp;9, 2009 (the &#147;Registration Statement&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;While Cumberland Pharmaceuticals Inc. establishes corporate objectives and individual
objectives for its named executive officers on an annual basis, it does not set quantifiable
targets related to those objectives to determine compensation. Accordingly, it proposes to revise
the paragraph beginning on page 76 and ending on page 77 of the Registration Statement in order to
notify investors that it does not use such targets in setting compensation. The proposed revisions
are blacklined in the following paragraph:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">In making compensation determinations, our compensation committee considers
published survey data to guide compensation decisions and then considers the
performance of each named executive officer through a review of annual corporate and
individual objectives. In 2008 and previous years, the committee has used the
Radford Global Life Sciences Survey of approximately 650 pharmaceutical and
biotechnology companies to ensure that our compensation practices are competitive
relative to our industry and size based on number of employees. The survey provides
benchmarking data for base salary, annual bonuses and long-term equity incentive
awards, and we target the midpoint in the range of reported compensation for
positions held by each named executive officer. The committee then determines
adjustments in each element of compensation paid to our named executive officers
based on a review of annually
</DIV>

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

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

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

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">United States Securities and Exchange Commission<BR>
May&nbsp;7, 2009<BR>
Page 2

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">established
corporate and individual objectives. These annual objectives &#094; help us identify achievements <U>made by our executive officers and
are not related to any quantifiable targets for determining compensation</U> &#094;. Increases or decreases <U>in compensation</U> in relation to
<U>the</U> midpoint of the range &#094; identified in the <U>Radford</U> survey are &#094; based on <U>our compensation committee&#146;s subjective
review of each individual&#146;s performance, as well as</U> other factors including the
committee&#146;s assessment of the executive officer&#146;s past experience, knowledge, future
potential and the scope of his or her responsibilities.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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)&nbsp;259-1450. In my absence, please ask to
speak with Kolin Holladay.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
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    <TD width="48%">&nbsp;</TD>
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</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
<BR>
<BR>
<B>ADAMS AND REESE LLP</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">/s/ Martin S. Brown, Jr.
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Martin S. Brown, Jr.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>
<DIV align="center">
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<!-- Begin Table Head --><TR valign="bottom">
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</TR>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">MSB/jf</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</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">Mr. A.J. Kazimi, Cumberland Pharmaceuticals Inc.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Donald J. Murray, Esq., Dewey &#038; LeBoeuf LLP, Counsel to the underwriters</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>



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