<SEC-DOCUMENT>0001078782-13-000264.txt : 20130207
<SEC-HEADER>0001078782-13-000264.hdr.sgml : 20130207
<ACCEPTANCE-DATETIME>20130207211820
ACCESSION NUMBER:		0001078782-13-000264
CONFORMED SUBMISSION TYPE:	S-1MEF
PUBLIC DOCUMENT COUNT:		4
<REFERENCE-462B>333-182846
FILED AS OF DATE:		20130207
DATE AS OF CHANGE:		20130207
EFFECTIVENESS DATE:		20130207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Imprimis Pharmaceuticals, Inc.
		CENTRAL INDEX KEY:			0001360214
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				450567010
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-1MEF
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-186508
		FILM NUMBER:		13584452

	BUSINESS ADDRESS:	
		STREET 1:		437 S. HWY 101
		STREET 2:		STE 209
		CITY:			SOLANA BEACH
		STATE:			CA
		ZIP:			92075
		BUSINESS PHONE:		858-433-2800

	MAIL ADDRESS:	
		STREET 1:		437 S. HWY 101
		STREET 2:		STE 209
		CITY:			SOLANA BEACH
		STATE:			CA
		ZIP:			92075

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TRANSDEL PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	20070912

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Bywater Resources, Inc
		DATE OF NAME CHANGE:	20060421
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-1MEF
<SEQUENCE>1
<FILENAME>s1_s1mef.htm
<DESCRIPTION>S-1 REGISTRATION STATEMENT
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
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<TITLE>S-1 Registration Statement</TITLE>
<META NAME="date" CONTENT="02/07/2013">
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<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><B>As filed with the Securities and Exchange Commission on February 7, 2013 </B></P>
<P style="margin:0px" align=right><B>No. 333- &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
<P style="margin:0px" align=center>____________________________________________________________________________________________________________</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt" align=center><B>UNITED STATES</B></P>
<P style="margin:0px; font-size:12pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0px" align=center><B>Washington, D.C. 20549</B></P>
<P style="margin:0px; font-size:14pt" align=center>___________________<BR>
</P>
<P style="margin:0px; font-size:14pt" align=center><B>FORM S-1</B></P>
<P style="margin:0px" align=center><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B></P>
<P style="margin:0px" align=center>__________________________</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:14pt" align=center><B>IMPRIMIS PHARMACEUTICALS, INC.</B></P>
<P style="margin:0px" align=center>(Exact name of registrant as specified in its charter)</P>
<P style="margin:0px" align=center>___________________________</P>
<P style="margin:0px" align=center><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=183.6 /><TD width=30.6 /><TD width=183.6 /><TD width=30.6 /><TD width=183.6 /></TR>
<TR><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=183.6><P style="margin:0px" align=center><B>Delaware</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=30.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=183.6><P style="margin:0px" align=center><B>2834</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=30.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=183.6><P style="margin:0px" align=center><B>45-0567010</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=183.6><P style="margin:0px" align=center>(State or other jurisdiction of</P>
<P style="margin:0px" align=center>incorporation or organization)</P>
</TD><TD style="margin-top:0px" valign=bottom width=30.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=183.6><P style="margin:0px" align=center>(Primary Standard Industrial</P>
<P style="margin:0px" align=center>Classification Code Number)</P>
</TD><TD style="margin-top:0px" valign=bottom width=30.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=183.6><P style="margin:0px" align=center>(I.R.S. Employer</P>
<P style="margin:0px" align=center>Identification Number)</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>437 S. Hwy 101, Suite 209</B></P>
<P style="margin:0px" align=center><B>Solana Beach, CA 92075</B></P>
<P style="margin:0px" align=center><B>(858) 433-2800</B></P>
<P style="margin:0px" align=center>(Address, including zip code, and telephone number, including</P>
<P style="margin:0px" align=center>area code, of registrant&#146;s principal executive offices)</P>
<P style="margin:0px" align=center>___________________________</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>Mark L. Baum</B></P>
<P style="margin:0px" align=center><B>Chief Executive Officer</B></P>
<P style="margin:0px" align=center><B>437 S. Hwy 101, Suite 209</B></P>
<P style="margin:0px" align=center><B>Solana Beach, CA 92075</B></P>
<P style="margin:0px" align=center><B>(858) 433-2800</B></P>
<P style="margin:0px" align=center>(Name, address, including zip code, and telephone number, including</P>
<P style="margin:0px" align=center>area code, of agent for service)</P>
<P style="margin:0px" align=center>___________________________</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>Copies to:</B></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 width=100%><TR height=0 style="font-size:0"><TD /><TD width=360 /></TR>
<TR><TD style="margin-top:0px"><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=360><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top rowspan=7><P style="margin:0px" align=center>Steven G. Rowles, Esq.</P>
<P style="margin:0px" align=center>Jeannette V. Filippone, Esq.</P>
<P style="margin:0px" align=center>Morrison &amp; Foerster LLP</P>
<P style="margin:0px" align=center>12531 High Bluff Drive, Suite 100</P>
<P style="margin:0px" align=center>San Diego, California 92130</P>
<P style="margin:0px" align=center>Tel: (858) 720-5100</P>
<P style="margin:0px" align=center>Fax: (858) 720-5125</P>
</TD><TD style="margin-top:0px" valign=top width=360><P style="margin:0px" align=center>Kevin Friedmann, Esq.</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=360><P style="margin:0px" align=center>Marc A. Jones, Esq.</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=360><P style="margin:0px" align=center>Richardson &amp; Patel LLP</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=360><P style="margin:0px" align=center>405 Lexington Avenue, 49<SUP>th</SUP> Floor</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=360><P style="margin:0px" align=center>New York, New York 10174</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=360><P style="margin:0px" align=center>Tel: (212) 561-5559</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=360><P style="margin:0px" align=center>Fax: (917) 591-6898</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=center>&nbsp;__________________________</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Approximate date of commencement of proposed sale to the public: As soon as possible after the effective date hereof.</P>
<P style="margin:0px" align=justify>If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. <FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. <FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;X </FONT><FONT style="font-size:6pt; color:#FFFFFF">. </FONT>&nbsp;&nbsp;&nbsp;&nbsp;Registration No. 333-182846</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. <FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT></P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<HR style="margin-bottom:9.6px; padding-top:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. <FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. &nbsp;See the definitions of &#147;large accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule 12b-2 of the Exchange Act. &nbsp;(Check one):</P>
<P style="margin:0px; text-indent:24px">&nbsp;<A NAME="FIS_UNIDENTIFIED_TABLE_2"></A></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 width=100%><TR height=0 style="font-size:0"><TD /><TD width=28.933 /><TD width=207.8 /></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding-right:1.067px">Large accelerated filer &nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; padding-bottom:0px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT></P>
</TD><TD style="margin-top:0px" valign=top width=28.933><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=207.8><P style="margin:0px; padding-right:1.067px">Accelerated filer &nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; padding-bottom:0px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=28.933><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=207.8><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding-right:1.067px">Non-accelerated filer &nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; padding-bottom:0px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">. </FONT>&nbsp;(Do not check if a smaller reporting company)</P>
</TD><TD style="margin-top:0px" valign=top width=28.933><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=207.8><P style="margin:0px; padding-right:1.067px">Smaller reporting company &nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; padding-bottom:0px; font-size:6pt; border:1px solid #000000">&nbsp;X </FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT></P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=center><B>CALCULATION OF REGISTRATION FEE</B></P>
<P style="margin:0px">&nbsp;</P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 width=100%><TR height=0 style="font-size:0"><TD /><TD width=12.4 /><TD width=12.067 /><TD width=29.533 /><TD width=166.867 /><TD width=12.067 /><TD width=12.067 /><TD width=41.067 /><TD width=109.867 /></TR>
<TR><TD style="margin-top:0px" valign=bottom><P style="margin:0px; padding-right:1.067px" align=center><B>Title&nbsp;of Each Class of</B></P>
<P style="margin:0px; padding-right:1.067px" align=center><B>Securities&nbsp;to&nbsp;be&nbsp;Registered</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=12.4><P style="margin:0px; padding-right:1.067px"><B>&nbsp;</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=12.067><P style="margin:0px; padding-right:1.067px"><B>&nbsp;</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=196.4 colspan=2><P style="margin:0px; padding-right:2.4px" align=center><B>Proposed&nbsp;Maximum<BR>
Aggregate</B></P>
<P style="margin:0px; padding-right:2.4px" align=center><B>Offering&nbsp;Price (1)</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=12.067><P style="margin:0px; padding-right:1.067px"><B>&nbsp;</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=12.067><P style="margin:0px; padding-right:1.067px"><B>&nbsp;</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=150.933 colspan=2><P style="margin:0px; padding-right:2.4px" align=center><B>Amount&nbsp;of</B></P>
<P style="margin:0px; padding-right:2.4px" align=center><B>Registration<BR>
Fee (1)(2)</B></P>
</TD></TR>
<TR><TD style="margin-top:0px; background-color:#FFFFFF" valign=bottom><P style="margin:0px; padding-right:1.067px">Common Stock </P>
</TD><TD style="margin-top:0px; background-color:#FFFFFF" valign=bottom width=12.4><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; background-color:#FFFFFF" valign=bottom width=12.067><P style="margin:0px; padding-right:1.067px" align=justify>&nbsp;</P>
</TD><TD style="margin-top:0px; background-color:#FFFFFF; border-bottom:1px solid #000000" valign=bottom width=29.533><P style="margin:0px; padding-right:1.067px" align=justify>$</P>
</TD><TD style="margin-top:0px; background-color:#FFFFFF; border-bottom:1px solid #000000" valign=bottom width=166.867><P style="margin:0px; padding-right:1.067px" align=right>1,334,004</P>
</TD><TD style="margin-top:0px; background-color:#FFFFFF" valign=bottom width=12.067><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; background-color:#FFFFFF" valign=bottom width=12.067><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; background-color:#FFFFFF; border-bottom:1px solid #000000" valign=bottom width=41.067><P style="margin:0px; padding-right:1.067px">$</P>
</TD><TD style="margin-top:0px; background-color:#FFFFFF; border-bottom:1px solid #000000" valign=bottom width=109.867><P style="margin:0px; padding-right:1.067px" align=right>181.96</P>
</TD></TR>
<TR><TD style="margin-top:0px; background-color:#CCFFCC" valign=bottom><P style="margin:0px; padding-right:1.067px; text-indent:36px">Total:</P>
</TD><TD style="margin-top:0px; background-color:#CCFFCC" valign=bottom width=12.4><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD><TD style="margin-top:0px; background-color:#CCFFCC" valign=bottom width=12.067><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD><TD style="margin-top:0px; background-color:#CCFFCC; border-bottom:3px double #000000" valign=bottom width=29.533><P style="margin:0px; padding-right:1.067px">$</P>
</TD><TD style="margin-top:0px; background-color:#CCFFCC; border-bottom:3px double #000000" valign=bottom width=166.867><P style="margin:0px; padding-right:1.067px" align=right>1,334,004</P>
</TD><TD style="margin-top:0px; background-color:#CCFFCC" valign=bottom width=12.067><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD><TD style="margin-top:0px; background-color:#CCFFCC; border-top:1px solid #000000" valign=bottom width=12.067><P style="margin:0px; padding-right:1.067px">&nbsp;</P>
</TD><TD style="margin-top:0px; background-color:#CCFFCC; border-bottom:3px double #000000" valign=bottom width=41.067><P style="margin:0px; padding-right:1.067px">$</P>
</TD><TD style="margin-top:0px; background-color:#CCFFCC; border-bottom:3px double #000000" valign=bottom width=109.867><P style="margin:0px; padding-right:1.067px" align=right>181.96</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify>(1)&nbsp; Calculated pursuant to Rule 457(o) under the Securities Act of 1933.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>(2)&nbsp;Represents only the additional amount of securities being registered. The Registrant previously registered an aggregate of $9,774,996 of its shares on the Registrant&#146;s Registration Statement on Form S-1 (File No. 333-182846) declared effective on February 7, 2013, for which a filing fee was previously paid. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><B>The Registration Statement shall become effective upon filing with the Commission in accordance with Rule 462(b) under the Securities Act of 1933, as amended.</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR></P>
<A NAME="eolPage2"></A><P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=right><BR></P>
<A NAME="FIS_SUBJECT_STOCK_INFO"></A><A NAME="eolPage4"></A><A NAME="FIS_TABLE_OF_CONTENTS"></A><A NAME="eolPage5"></A><A NAME="TheOffering_084326"></A><A NAME="RiskFactors_084328"></A><A NAME="eolPage10"></A><A NAME="eolPage11"></A><A NAME="eolPage12"></A><A NAME="eolPage13"></A><A NAME="eolPage14"></A><A NAME="eolPage15"></A><A NAME="eolPage16"></A><A NAME="eolPage17"></A><A NAME="eolPage18"></A><A NAME="eolPage19"></A><A NAME="eolPage20"></A><A NAME="eolPage21"></A><A NAME="eolPage22"></A><A NAME="eolPage23"></A><A NAME="eolPage24"></A><A NAME="SpecialNoteRegardingForwardlookin_084137"></A><A NAME="UseOfProceeds_084147"></A><A NAME="DescriptionOfSecurities_084148"></A><A NAME="MarketPriceOfAndDividendsOnCommon_084516"></A><A NAME="DescriptionOfTheBusiness_093311"></A><A NAME="FIS_NAME_AND_TITLE"></A><A NAME="DirectorsExecutiveOfficersAndCorp_093816"></A><A NAME="ExecutiveCompensation_094021"></A><A NAME="CertainRelationshipsAndRelatedTra_094537"></A><A NAME="SecurityOwnershipOfCertainBenefic_094651"></A><A NAME="LegalMatters_095119"></A><A NAME="Experts_095120"></A><A NAME="WhereYouCanFindMoreInformation_095122"></A><A NAME="TableOfContents"></A><A NAME="ConsolidatedBalanceSheets_110236"></A><A NAME="ConsolidatedStatementsOfOperation_110257"></A><A NAME="ConsolidatedStatementOfStockholde_110547"></A><A NAME="ConsolidatedStatementsOfCashFlows_110949"></A><A NAME="NotesToConsolidatedFinancialState_111236"></A><A NAME="ConsolidatedBalanceSheets_102514"></A><A NAME="ConsolidatedStatementsOfOperation_102532"></A><A NAME="ConsolidatedStatementOfStockholde_102537"></A><A NAME="ConsolidatedStatementsOfCashFlows_102540"></A><A NAME="NotesToConsolidatedFinancialState_102816"></A><A NAME="eolPage102"></A><A NAME="FIS_UNIDENTIFIED_TABLE_45"></A><P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>EXPLANATORY NOTE AND INCORPORATION BY REFERENCE</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>This registration statement is being filed to increase the dollar amount of securities registered under the registration statement on Form S-1 (Registration No. 333-182846) declared effective on February 7, 2013 (the &#147;Initial Registration Statement&#148;), by $1,334,004 pursuant to Rule 462(b) of the Securities Act of 1933, as amended. In accordance with Rule 462(b), this registration statement incorporates by reference the Initial Registration Statement, including all amendments, supplements and exhibits thereto and all information incorporated by reference therein, other than the exhibits included herein.</P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-bottom:9.6px; padding-top:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><B>PART II</B></P>
<P style="margin:0px" align=center><B>INFORMATION NOT REQUIRED IN PROSPECTUS</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><B>Item 16. Exhibits</B></P>
<P style="margin:0px"><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=57.067 /><TD width=13.733 /><TD width=630.067 /></TR>
<TR><TD style="margin-top:0px" valign=bottom width=57.067><P style="margin:0px; padding-bottom:4px; border-bottom:1px solid #000000" align=center><B>Exhibit<BR>
Number</B></P>
</TD><TD style="margin-top:0px" valign=top width=13.733><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=630.067><P style="margin:0px; padding-bottom:4px; border-bottom:1px solid #000000" align=center><B>Description of Exhibit</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=57.067><P style="margin:0px; padding-right:1.933px" align=right>5.1</P>
</TD><TD style="margin-top:0px" valign=top width=13.733><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=630.067><P style="margin:0px">Opinion of Morrison &amp; Foerster LLP (filed herewith)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=57.067><P style="margin:0px; padding-right:1.933px" align=right>23.1</P>
</TD><TD style="margin-top:0px" valign=top width=13.733><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=630.067><P style="margin:0px">Consent of Independent Registered Public Accounting Firm, KMJ Corbin &amp; Company LLP (filed herewith)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=57.067><P style="margin:0px; padding-right:1.933px" align=right>23.2</P>
</TD><TD style="margin-top:0px" valign=top width=13.733><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=630.067><P style="margin:0px">Consent of Morrison &amp; Foerster LLP (including in Exhibit 5.1)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=57.067><P style="margin:0px; padding-right:1.933px" align=right>24.1</P>
</TD><TD style="margin-top:0px" valign=top width=13.733><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=630.067><P style="margin:0px">Power of Attorney (previously filed on the signature page to the Registration Statement on Form S-1 (File No. 333-182846) filed with the SEC on July 25, 2012)</P>
</TD></TR>
</TABLE>
<P style="margin:0px">________________</P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-bottom:9.6px; padding-top:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR></P>
<A NAME="FIS_EXHIBIT_INDEX"></A><P style="margin:0px" align=center><B>SIGNATURES</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px">Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Solana Beach, State of California, on February 7, 2013. </P>
<P style="margin:0px"><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 width=100%><TR height=0 style="font-size:0"><TD /><TD width=21.6 /><TD width=252 /><TD width=86.4 /></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=273.6 colspan=2><P style="margin:0px"><B>IMPRIMIS PHARMACEUTICALS, INC.</B></P>
</TD><TD style="margin-top:0px" valign=top width=86.4><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=21.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=252><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=86.4><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=21.6><P style="margin:0px">By:</P>
</TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=252><P style="margin:0px"><I>/s/ Mark L. Baum</I></P>
</TD><TD style="margin-top:0px" valign=top width=86.4><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top><P style="margin:0px">Date: February 7, 2013 </P>
</TD><TD style="margin-top:0px" valign=top width=21.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=252><P style="margin:0px">Mark L. Baum, Chief Executive Officer</P>
<P style="margin:0px"><I>(Principal Executive Officer)</I></P>
</TD><TD style="margin-top:0px" valign=top width=86.4><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 width=100%><TR height=0 style="font-size:0"><TD width=25.933 /><TD width=193.533 /><TD width=35.133 /><TD /><TD width=27.933 /><TD width=143.133 /></TR>
<TR><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=219.467 colspan=2><P style="margin:0px"><B>SIGNATURE</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top><P style="margin:0px" align=center><B>TITLE</B></P>
</TD><TD style="margin-top:0px" valign=bottom width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=143.133><P style="margin:0px" align=center><B>DATE</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=bottom width=219.467 colspan=2><P style="margin:0px"><I>/s/ Mark L. Baum</I></P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom><P style="margin:0px" align=center>Chief Executive Officer and Director</P>
</TD><TD style="margin-top:0px" valign=bottom width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=143.133><P style="margin:0px" align=center>February 7, 2013 </P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px">Mark L. Baum, Esq.</P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px" align=center>(<I>Principal Executive Officer</I>)</P>
</TD><TD style="margin-top:0px" valign=bottom width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=bottom width=219.467 colspan=2><P style="margin:0px"><I>/s/ Andrew R. Boll</I></P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom><P style="margin:0px" align=center>Vice President of Accounting and Public Reporting </P>
</TD><TD style="margin-top:0px" valign=bottom width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=143.133><P style="margin:0px" align=center>February 7, 2013 </P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px">Andrew R. Boll</P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px" align=center>(<I>Principal Accounting &amp; Financial Officer</I>)</P>
</TD><TD style="margin-top:0px" valign=bottom width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=219.467 colspan=2><P style="margin:0px"><I>/s/ Jeffrey J. Abrams</I>*</P>
</TD><TD style="margin-top:0px" valign=top width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px" align=center>Director</P>
</TD><TD style="margin-top:0px" valign=top width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=143.133><P style="margin:0px" align=center>February 7, 2013 </P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px">Jeffrey J. Abrams, M.D.</P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=219.467 colspan=2><P style="margin:0px"><I>/s/ Paul Finnegan</I>*</P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px" align=center>Director</P>
</TD><TD style="margin-top:0px" width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=143.133><P style="margin:0px" align=center>February 7, 2013 </P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px">Paul Finnegan, M.D., M.B.A.</P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=219.467 colspan=2><P style="margin:0px"><I>/s/ Robert J. Kammer</I>*</P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px" align=center>Chairman of the Board of Directors</P>
</TD><TD style="margin-top:0px" width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=143.133><P style="margin:0px" align=center>February 7, 2013 </P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px">Robert J. Kammer, D.D.S.</P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=25.933><P style="margin:0px">*By:</P>
</TD><TD style="margin-top:0px; border-bottom:2px solid #000000" valign=top width=193.533><P style="margin:0px"><I>/s/ Mark L. Baum</I></P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px">Mark L. Baum</P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=219.467 colspan=2><P style="margin:0px">Attorney-in-Fact</P>
</TD><TD style="margin-top:0px" valign=bottom width=35.133><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=27.933><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" width=143.133><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-bottom:9.6px; padding-top:9.6px" noshade size=1.333>
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<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>EXHIBIT INDEX</B></P>
<A NAME="FIS_UNIDENTIFIED_TABLE_54"></A><P style="margin:0px"><BR></P>
<A NAME="FIS_UNIDENTIFIED_TABLE_55"></A><TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=57.067 /><TD width=19.6 /><TD width=601.867 /></TR>
<TR><TD style="margin-top:0px" valign=bottom width=57.067><P style="margin:0px; padding-bottom:4px; border-bottom:1px solid #000000" align=center><B>Exhibit<BR>
Number</B></P>
</TD><TD style="margin-top:0px" valign=top width=19.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=bottom width=601.867><P style="margin:0px; padding-bottom:4px; border-bottom:1px solid #000000" align=center><B>Description of Exhibit</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=57.067><P style="margin:0px; padding-left:13.333px" align=right>5.1</P>
</TD><TD style="margin-top:0px" valign=top width=19.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=601.867><P style="margin:0px">Opinion of Morrison &amp; Foerster LLP (filed herewith)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=57.067><P style="margin:0px; padding-left:13.333px" align=right>23.1</P>
</TD><TD style="margin-top:0px" valign=top width=19.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=601.867><P style="margin:0px">Consent of Independent Registered Public Accounting Firm, KMJ Corbin &amp; Company LLP (filed herewith)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=57.067><P style="margin:0px; padding-left:13.333px" align=right>23.2</P>
</TD><TD style="margin-top:0px" valign=top width=19.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=601.867><P style="margin:0px">Consent of Morrison &amp; Foerster LLP (including in Exhibit 5.1)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=57.067><P style="margin:0px; padding-left:13.333px" align=right>24.1</P>
</TD><TD style="margin-top:0px" valign=top width=19.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=601.867><P style="margin:0px">Power of Attorney (previously filed on the signature page to the Registration Statement on Form S-1 (File No. 333-182846) filed with the SEC on July 25, 2012)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=57.067><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=19.6><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=601.867><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>s1_ex5z1.htm
<DESCRIPTION>EXHIBIT 5.1 LEGAL OPINION AND CONSENT
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
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<HEAD>
<TITLE>Exhibit 5.1 Legal Opinion and Consent</TITLE>
<META NAME="date" CONTENT="02/07/2013">
</HEAD>
<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:720px"><P style="margin:0px">EXHIBIT 5.1<BR>
</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=276.933 /><TD width=175.4 /><TD width=161.667 /></TR>
<TR><TD style="margin-top:0px" valign=top width=276.933><P style="margin:0px"><img src="s1_ex5z1002.gif" alt="[s1_ex5z1002.gif]" align=left height=30 width=239.933></P>
</TD><TD style="margin-top:0px" valign=top width=175.4><P style="margin:0px; font-size:8pt">12531 HIGH BLUFF DRIVE<BR>
SAN DIEGO, CALIFORNIA<BR>
92130-2040</P>
<P style="margin-top:5.333px; margin-bottom:0px; font-size:8pt">TELEPHONE: 858.720.5100</P>
<P style="margin:0px; font-size:8pt">FACSIMILE: 858.720.5125</P>
<P style="margin-top:5.333px; margin-bottom:0px; font-size:8pt">WWW.MOFO.COM</P>
</TD><TD style="margin-top:0px" valign=top width=161.667><P style="line-height:7pt; margin-top:0px; margin-bottom:1.133px; padding-left:-2.867px; font-size:2.5pt">MORRISON &amp; FOERSTER LLP</P>
<P style="line-height:7pt; margin-top:0px; margin-bottom:1.867px; padding-left:-2.867px; font-size:4.2pt">NEW YORK, SAN FRANCISCO,<BR>
LOS ANGELES, PALO ALTO,<BR>
SACRAMENTO, SAN DIEGO,<BR>
DENVER, NORTHERN VIRGINIA,<BR>
WASHINGTON, D.C.</P>
<P style="line-height:7pt; margin-top:0px; margin-bottom:1.867px; padding-left:-2.867px; font-size:4.2pt">TOKYO, LONDON, BRUSSELS,<BR>
BEIJING, SHANGHAI, HONG KONG<BR>
SINGAPORE</P>
</TD></TR>
</TABLE>
<P style="margin:0px">February 7, 2013</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Imprimis Pharmaceuticals, Inc.</P>
<P style="margin:0px; padding-left:48px; text-indent:-48px">437 South Highway 101, Suite 209</P>
<P style="margin:0px; padding-left:48px; text-indent:-48px">Solana Beach, CA 92075</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; width:48px; float:left">Re:</P>
<P style="margin:0px; padding-left:48px; text-indent:-2px">Registration Statement on Form S-1</P>
<P style="margin:0px; padding-left:48px; clear:left">Filed pursuant to Rule 462(b) under the Securities Act of 1933</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Ladies and Gentlemen:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify>We have examined the Registration Statement on Form S-1 (the &#147;Registration Statement&#148;) of Imprimis Pharmaceuticals, Inc., a Delaware corporation (the &#147;Company&#148;), to be filed with the Securities and Exchange Commission on February 7, 2013 pursuant to Rule 462(b) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), relating to the registration under the Securities Act of an additional 254,096 shares (the &#147;Additional Shares&#148;) of the Company&#146;s common stock, $0.001 par value per share (which includes shares subject to the underwriters&#146; over-allotment option). &nbsp;An aggregate of 1,861,904 shares of the Company&#146;s common stock was registered pursuant to the Company&#146;s Registration Statement on Form S-1 (No. 333-182846), which was declared effective by the Commission on February 7, 2013. &nbsp;The Additional Shares are to be sold to the underwriters named in the Registration Statement for resale to the public. </P>
<P style="margin:0px" align=justify>&nbsp;</P>
<P style="margin:0px" align=justify>As counsel to the Company, we have examined the proceedings taken by the Company in connection with the issuance by the Company of the Additional Shares. &nbsp;We are of the opinion that the Additional Shares to be offered and sold by the Company have been duly authorized and, when issued and sold by the Company in the manner described in the Registration Statement and in accordance with the resolutions adopted by the Board of Directors of the Company, will be legally issued, fully paid and nonassessable. </P>
<P style="margin:0px" align=justify>&nbsp;</P>
<P style="margin:0px" align=justify>We hereby consent to the inclusion of this opinion as an exhibit to the Registration Statement and to the reference to our firm under the caption &#147;Legal Matters&#148; in the Registration Statement and the prospectus included or incorporated by reference therein. </P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Very truly yours,</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><I>/s/ Morrison &amp; Foerster LLP&nbsp;</I></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Morrison &amp; Foerster LLP&nbsp;</P>
<P style="margin:0px"><BR>
<BR></P>
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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>s1_ex23z1.htm
<DESCRIPTION>EXHIBIT 23.1 AUDITOR'S CONSENT
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Exhibit 23.1 Auditor's Consent</TITLE>
<META NAME="author" CONTENT="Mike Faddoul">
<META NAME="date" CONTENT="02/07/2013">
</HEAD>
<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:720px"><P style="margin:0px">EXHIBIT 23.1</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify>We consent to the incorporation by reference in this Registration Statement on Form S-1 filed pursuant to Rule 462(b) of the Securities Act of 1933 of our report dated February 23, 2012 (except for the effect of the retrospective application of the reverse stock split as described in Note 3, as to which the date is February 28, 2012) relating to the consolidated financial statements of Imprimis Pharmaceuticals, Inc. (formerly Transdel Pharmaceuticals, Inc.) and subsidiary (the &#147;Company&#148;) as of December 31, 2011 and 2010 and for each of the two years in the period ended December 31, 2011 and for the period from July 24, 1998 (date of inception) through December 31, 2011 (which report expresses an unqualified opinion and includes an explanatory paragraph about the Company&#146;s ability to continue as a going concern) appearing in the Registration Statement (No. 333-182846) on Form S-1 and related Prospectus of the Company dated February 4, 2013, and to the reference to us under the heading &#147;Experts&#148; in the related Prospectus.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><I>/s/ KMJ Corbin &amp; Company LLP</I></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>KMJ Corbin &amp; Company LLP</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Costa Mesa, California</P>
<P style="margin:0px" align=justify>February 7, 2013</P>
<P style="margin:0px" align=justify><BR>
<BR></P>
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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
