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<SEC-DOCUMENT>0000950123-09-027105.txt : 20090924
<SEC-HEADER>0000950123-09-027105.hdr.sgml : 20090924
<ACCEPTANCE-DATETIME>20090729174034
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-09-027105
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090729

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 Response Letter</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 &#038; REESE LLP)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">July&nbsp;29, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">United States Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attention: Mr.&nbsp;Jeffrey Riedler

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<TR valign="bottom">
    <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;19 to Registration Statement on Form&nbsp;S-1/A<BR>
Supplemental Response Filed July&nbsp;28, 2009<BR>
File No.&nbsp;333- 142535</B></TD>
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</DIV>


<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 the comment received in a letter dated July&nbsp;29, 2009 from Mr.&nbsp;Jeffrey
Riedler to A.J. Kazimi of Cumberland Pharmaceuticals Inc. with respect to Amendment No.&nbsp;19 to the
Registration Statement on Form S-1/A of Cumberland Pharmaceuticals filed July&nbsp;17, 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 to the comment
contained in Mr.&nbsp;Riedler&#146;s letter of July&nbsp;29, 2009.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 12pt"><U><B>Amendment No.&nbsp;19 to Registration Statement on Form&nbsp;S-1/A</B></U>
</DIV>


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


<DIV align="justify" style="font-size: 10pt; margin-top: 6pt"><U><B>Recent Developments, page 3</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>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.</B></DIV></TD>
</TR>

</TABLE>
</DIV>
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</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: 12pt">United States Securities and Exchange Commission<BR>
July&nbsp;29, 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">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>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.</B></DIV></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><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">Response: The Company will comply with this comment by omitting the proposed
disclosure section entitled &#147;RECENT DEVELOPMENTS&#148; from the Prospectus Summary of
Amendment 20 of the Company&#146;s Registration Statement.</DIV></TD>
</TR>

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


<DIV align="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 50%">Sincerely,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 50%"><B>ADAMS AND REESE LLP</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 24pt; margin-left: 50%">Martin S. Brown, Jr.

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    <TD colspan="3" align="left" valign="top">MSB/jf</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rose Zukin, Esq., 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>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>




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