SEC Comment Letter for Eton Pharmaceuticals, (ETON) — Jan 27, 2026

Eton Pharmaceuticals, Inc.
Date: Jan. 27, 2026 · CIK: 0001710340 · Accession: 0000000000-26-000827

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File numbers found in text: 001-38738

Date

January 20, 2026

Author

Division of

Form

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Company

Eton Pharmaceuticals, Inc.

Letter

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:

January 20, 2026

James R. Gruber Chief Financial Officer Eton Pharmaceuticals, Inc. 21925 W. Field Parkway, Suite 235 Deer Park , Illinois 60010-7278

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
Corporation Finance
Office of Life
Sciences

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 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
Corporation Finance
 Office of Life
Sciences
</TEXT>
</DOCUMENT>

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