Cumberland Falls State Resort Park Imagine a wall of water falling 60 feet into a boulder-strewn gorge, a whispering mist that kisses the face and a magical moonbow visible on a clear night under a full moon. Cumberland Falls State Resort Park is located in the Daniel Boone National Forest. Known as the “Niagara of the South”, the waterfall forms a 125-foot wide curtain that plunges 7 stories into a boulder-strewn gorge below. The mist of Cumberland Falls creates the magic of the moonbow, only visible on a clear night during a full moon. This unique phenomenon appears nowhere else in the Western Hemisphere!