Item 8.01 Other Events.

On September 13, 2022, Eton Pharmaceuticals, Inc. issued a press release announcing that it had acquired betaine anhydrous for oral solution.

Under terms of the agreement, Eton paid the seller $2.0 million upon signing for the acquisition and all existing inventory, and will pay to the seller 35% of product profits for a period of ten years, plus potential contingent payments of up to an additional $1.0 million, including:

? $0.25 million on the twelve month anniversary of closing

? $0.25 million when net sales of the product exceed $4.0 million in a calendar

year

? $0.50 million if no additional generic competitors have launched within 48

months after closing

A copy of the press release is attached as Exhibit 99.1 to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits



Exhibit 99.1     Press Release dated September 13, 2022
104            Cover Page Interactive Data File (embedded within the Inline XBRL
               document)



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