Dextromethorphan Pediatric Acute Cough Study

Inclusion Criteria: * Generally healthy male or female children/adolescents ages 6 to 11 years, inclusive. * Subject has an acute cough and other symptoms consistent with a common cold/acute upper respiratory tract infection (URTI) diagnosis as deemed by the investigator or qualified designee based on findings from medical history review, full physical examination and vital signs. * The onset of symptoms must be no more than 3 days prior to Visit 1, as determined by the subject or parent/legally acceptable representative. * Qualifying response on the Child Cold Symptom Checklist. * Parent/legally acceptable representative, and subject agrees the subject will not use any other cough or cold treatments during the study. Exclusion Criteria: * A subchronic, or chronic cough due to any condition other than an URTI or common cold as established by the investigator, nurse practitioner, or physician's assistant, in accordance with the American College of Chest Physicians' (ACCP) Guidelines for Diagnosis and Management of Cough. Special attention should be paid to highly prevalent conditions commonly presenting with cough such as asthma, rhinitis, or gastroesophageal reflux disease (GERD). * Symptoms of runny nose, stuffy nose, sore throat, or sneezing due to any condition other than URTI or common cold (eg, seasonal or perennial allergic rhinitis, sinusitis, strep throat, vasomotor rhinitis, etc.) as established by the investigator. * An acute cough that occurs with excessive phlegm (mucus) or is chronic such as occurs with smoking, asthma, bronchitis, allergies, or a gastroesophageal condition (eg, acid reflux and GERD) or history of such a cough. * Clinical features of a complication of the common cold during the physical examination at screening (eg, otitis media, sinusitis, or pneumonia) with or without the need for systematic antibiotics. * Pneumonia (active or with a symptom-free period of \<30 days), asthma (active or with a symptom-free period of \<1 year), or other significant pulmonary diseases. * Fever greater than 39ºC (102ºF oral temperature) at the time of screening if, in the judgment of the investigator, the individual is too ill to participate in the study or the fever is due to reasons other than URTI. * Signs of dehydration (as may be due to vomiting, diarrhea, or lack of fluid intake) during the physical examination at screening. * Diabetes or hypoglycemic disorders. * Known contraindications to the investigational product or acetaminophen (APAP). * Sitting blood pressure reading at or above the limits as documented in the protocol. * Obstructive sleep apnea caused by enlarged tonsils and adenoids, low muscle tone, or allergies. * History of known or suspected allergy or hypersensitivity to dextromethorphan (DXM) or APAP, or any of the non medicinal ingredients contained in the single-blind confection, double-blind investigational products, or APAP. * History of taking any of the specified prohibited medications or products within the corresponding washout periods prior to taking the first dose of investigational product. * History of taking a medication that is sedating within the past 24 hours prior to screening (eg sedatives, hypnotics, tranquilizers, anticonvulsants, benzodiazepines, and clonidine). * Subject has a sibling contemporaneously participating in this study. Randomization Criteria: * Subjects must complete the 2 hour ambulatory cough counting baseline run-in recording period and must return to the study site for randomization at least 2 hours after the recording started. * Subjects whose equipment failed, preventing collection of cough count data for at least 2 hours during the Baseline Run-in Period, or those who took off the device during this period will be excluded from further study participation. * Subjects who do not return to the study site (before 3:30 pm) in time for the afternoon dose will not be randomized. * Qualifying response on Child Global Question