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Eton Pharmaceuticals, Inc. (ETON) – SEC staff letter

2026-01-27 · Re: Form 10-K for the Fiscal Year Ended December 31, 2024 filed March 18, 2025 Form 8-K filed November 6, 2025 · Accession 0000000000-26-000827 · Review completed (no further comments)

January 20, 2026 James R. Gruber Chief Financial Officer Eton Pharmaceuticals, Inc. 21925 W. Field Parkway, Suite 235 Deer Park , Illinois 60010-7278 Re: Eton Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 filed March 18, 2025 Form 8-K filed November 6, 2025 File No. 001-38738 Dear James R. Gruber: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of…

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