# EDGAR Filing Document

**Accession Number:** 0001710340
**File Stem:** 0001437749-25-020916
**Filing Date:** 2025-6
**Character Count:** 8562
**Document Hash:** d9bbe3563b1ce4415705128ad76b9238
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-020916.hdr.sgml**: 20250620

**ACCESSION NUMBER**: 0001437749-25-020916

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20250613

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20250620

**DATE AS OF CHANGE**: 20250620

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Eton Pharmaceuticals, Inc.
- **CENTRAL INDEX KEY:** 0001710340
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 371858472
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-38738
- **FILM NUMBER:** 251061602

**BUSINESS ADDRESS:**
- **STREET 1:** 21925 W. FIELD PARKWAY
- **STREET 2:** SUITE 235
- **CITY:** DEER PARK
- **STATE:** IL
- **ZIP:** 60010-7278
- **BUSINESS PHONE:** (847) 787-7361

**MAIL ADDRESS:**
- **STREET 1:** 21925 W. FIELD PARKWAY
- **STREET 2:** SUITE 235
- **CITY:** DEER PARK
- **STATE:** IL
- **ZIP:** 60010-7278

?xml version='1.0' encoding='ASCII'? eton20250613_8k.htm

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**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

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**FORM**8-K**

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**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934**

**June 13, 2025**

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**Date of Report (Date of earliest event reported)**

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**ETON PHARMACEUTICALS, INC.**

**(Exact name of registrant as specified in its charter)**

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| | | |
|:---|:---|:---|
| **Delaware** | **001-38738** | **37-1858472** |
| **(State of**  | **(Commission** | **(I.R.S. Employer** |
| **incorporation)** | **File Number)** | **Identification Number)** |

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| |
|:---|
| **21925 W. Field Parkway, Suite 235** |
| **Deer Park**,**Illinois60010**-7278** |
| **(Address of principal executive offices) (Zip code)** |
| **(**847**)**787-7361** |
| **(Registrant**'**s telephone number, including area code)** |

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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

**Securities registered pursuant to Section 12(b) of the Act:**

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading symbol(s)** | **Name of each exchange on which registered** |
| **Common Stock**, par value $0.001 per share** | **ETON** | **NASDAQ** Global Market** |

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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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**Item 4.01. Changes in Registrant**'**s Certifying Accountant.**

(a) ***Dismissal of Previous Independent Registered Public Accounting Firm.***

(i) On June 13, 2025, the Company dismissed Crowe LLP as the Company's independent registered public accounting firm, effective June 13, 2025. The decision to terminate Crowe LLP as the Company's independent registered public accounting firm was approved by the Company's Audit Committee (the "Audit Committee") of the Board of Directors of the Company at a meeting held on June 13, 2025.

(ii) The Crowe LLP report on the Company's financial statements for the year ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.

(iii) Crowe LLP was engaged by the Company on June 14, 2024, and served as the Company's independent accountant for the fiscal year ended December 31, 2024. Crowe LLP did not audit the Company's financial statements for any other fiscal year. From the date of Crowe LLP's engagement, during the Company's most recent fiscal year ended December 31, 2024 and the subsequent interim period through the date of this Current Report on Form 8-K, there were no disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended ("Regulation S-K"), and the related instructions thereto, with Crowe LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Crowe LLP, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. Also, during this same period, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.

(iv) The Company provided Crowe LLP with the disclosures under this Item 4.01(a) and requested Crowe LLP to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in this Item 4.01(a) and, if not, stating the respects in which it does not agree. Crowe LLP's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) ***Appointment of New Independent Registered Public Accounting Firm*.**

(i) On June 13, 2025, the Audit Committee approved the appointment of Grant Thornton LLP ("Grant Thornton") as the Company's new independent registered public accounting firm for the Company's fiscal year ended December 31, 2025. The Company notified Grant Thornton on June 13, 2025, that it would be engaged as the Company's independent registered public accounting firm.

(ii) During the fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through the Date of this Report, neither the Company, nor anyone on its behalf, consulted Grant Thornton regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the financial statements of the Company, and neither a written report nor oral advice was provided to the Company that Grant Thornton concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as described in Item 304(a)(1)(v) of Regulation S-K).

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**Item 9.01: Financial Statements and Exhibits.**

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| **Exhibit 16.1** | [Letter from Crowe LLP, dated June 20, 2025](ex_831071.htm) |
| **Exhibit 104** | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
| Date: June 20, 2025 | By: | */s/ James R. Gruber* |
|  |  | James R. Gruber |
|  |  | Chief Financial Officer and Secretary |
|  |  | (Principal Financial Officer) |

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## Exhibit 16.1

**Exhibit 16.1**

June 20, 2025

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N. E.

Washington, D.C. 20549

Ladies and Gentlemen:

We have read Eton Pharmaceuticals, Inc.'s statements included under Item 4.01(a) of Form 8-K of Eton Pharmaceuticals, Inc. filed on June 20, 2025, and are in agreement with such statements as they relate to us, except that we are not in a position to agree or disagree with the Company's disclosure of the date that the audit committee took action.

/s/ Crowe LLP

Crowe LLP

Oakbrook Terrace, Illinois

Cc: Paul Maier, Audit Committee Chair