What changed in this filing

/stocks — the workspaceLOADING

Item 9A. Controls and Procedures

2023-03-16 compared with 2022-03-16 · 17 added, 37 removed, 144 unchanged (27% of the section changed)

84 unchanged sentences

Financial Statement Schedules

Financial statement schedules

have been omitted in this report because they are not applicable, not required under the instructions, or the information requested is

set forth in the financial statements or related notes thereto.

statement schedules have been omitted in this report because they are not applicable, not required under the instructions, or the information

requested is set forth in the financial statements or related notes thereto.

following exhibits have been filed or are being filed herewith and are numbered in accordance with Item 601 of Regulation S-K:

3 unchanged sentences

333-226774), originally filed August 10, 2018).

Warrant dated May 4, 2017 issued to Liquid Patent Advisors, LLC (incorporated by reference to Exhibit 4.2 to the Registrant’s Registration Statement on Form S-1, as amended (File No.

333-226774), originally filed August 10, 2018).

Warrant dated June 26, 2017 issued to National Securities Corporation (incorporated by reference to Exhibit 4.3 to the Registrant’s Registration Statement on Form S-1, as amended (File No.

333-226774), originally filed August 10, 2018).

Form of Underwriter’s Warrant (incorporated by reference to Exhibit 4.4 to the Registrant’s Registration Statement on Form S-1, as amended (File No.

6 unchanged sentences

333-226774), originally filed August 10, 2018).

Exclusive Development and Supply Agreement (DS-100) dated July 9, 2017 between Andersen Pharma, LLC and the Registrant (incorporated by reference to Exhibit 10.6 to the Registrant’s Registration Statement on Form S-1, as amended (File No.

333-226774), originally filed August 10, 2018).

Amended and Restated Agreement relating to sales and marketing dated February 18, 2019 between the Registrant and Eyemax, LLC (incorporated by reference to Exhibit 10.6 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2019)

1 unchanged sentence

333-226774), originally filed August 10, 2018).

Eton Pharmaceuticals, Inc.

2017 Stock Incentive Plan (incorporated by reference to Exhibit 10.10 to the Registrant’s Registration Statement on Form S-1, as amended (File No.

333-226774), originally filed August 10, 2018).

Offer Letter Agreement by and between the Registrant and Sean E.

1 unchanged sentence

333-226774), originally filed August 10, 2018).

Offer Letter Agreement by and between the Registrant and W.

Wilson Troutman, dated as of June 27, 2017 (incorporated by reference to Exhibit 10.13 to the Registrant’s Registration Statement on Form S-1, as amended (File No.

333-226774), originally filed August 10, 2018).

Exclusive License and Supply Agreement (ET-103) dated August 3, 2018 between the Registrant, Liqmeds Worldwide Limited and LM Manufacturing, Ltd.

(incorporated by reference to Exhibit 10.14 to the Registrant’s Registration Statement on Form S-1, as amended (File No.

333-226774), originally filed August 10, 2018).

Eton Pharmaceuticals, Inc.

2018 Stock Incentive Plan (incorporated by reference to Exhibit 10.15 to the Registrant’s Registration Statement on Form S-1, as amended (File No.

333-226774), originally filed August 10, 2018).

Equity Incentive Plan as amended December 2020 (incorporated by reference to Exhibit 10.11 to the Registrant’s Annual

Report on Form 10-K for the year ended December 31, 2020 filed on March 16, 2021).

Letter Agreement by and between the Registrant and James Gruber, dated as of March 25, 2022.

2018 Equity Incentive Plan as amended December 2020 (incorporated by reference to Exhibit 10.11 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2020 filed on March 16, 2021).

2018 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.17 to the Registrant’s Registration Statement on Form S-1, as amended (File No.

4 unchanged sentences

333-226774), originally filed August 10, 2018).

Credit Agreement dated as of November 13, 2019, by and among the Company and SWK Funding LLC (incorporated by reference to Exhibit 10.14 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2019 filed March 5, 2020).

Agreement dated as of November 13, 2019, by and among the Company and SWK Funding LLC (incorporated by reference to Exhibit 10.14 to

the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2019 filed March 5, 2020) (as amended on April 5, 2022 and such amendment is incorporated by reference to exhibit 10.1 to the Registrant’s quarterly report

on Form 10-Q for the quarter ended March 31, 2022).

Consent of KMJ Corbin & Company LLP, Independent Registered Public Accounting Firm.

22 unchanged sentences

Executive Officer)

Wilson Troutman

Financial Officer

Financial and Accounting Officer)

person whose signature appears below constitutes and appoints Sean Brynjelsen, his true and lawful attorney-in-fact and agent, each with

full power of substitution and resubstitution, severally, for him and in his name, place and stead, in any and all capacities, to sign

this Annual Report on Form 10-K of Eton Pharmaceuticals, Inc., and any or all amendments thereto, and to file the same, with all exhibits

thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact

and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the

premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact

and agent or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

This power of attorney may be executed

in counterparts.

person whose signature appears below constitutes and appoints each of Sean Brynjelsen and James Gruber, his or her true and lawful

attorney-in-fact and agent, each with full power of substitution and resubstitution, severally, for him or her and in his or her

name, place and stead, in any and all capacities, to sign this Annual Report on Form 10-K of Eton Pharmaceuticals, Inc., and any or

all amendments thereto, and to file the same, with all exhibits thereto and other documents in connection therewith, with the

Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each

and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he

might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent or his substitute or

substitutes, may lawfully do or cause to be done by virtue hereof.

This power of attorney may be executed in

counterparts.

to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this Annual Report to be signed

2 unchanged sentences

Executive Officer)

Wilson Troutman

Financial Officer, Treasurer and Secretary

Wilson Troutman

Financial and Accounting Officer)

2 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 9A. Controls and Procedures