<SEC-DOCUMENT>0001493152-21-008584.txt : 20210412
<SEC-HEADER>0001493152-21-008584.hdr.sgml : 20210412
<ACCEPTANCE-DATETIME>20210412195503
ACCESSION NUMBER:		0001493152-21-008584
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20210412
FILED AS OF DATE:		20210412
DATE AS OF CHANGE:		20210412

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HARROW HEALTH, INC.
		CENTRAL INDEX KEY:			0001360214
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-38738
		FILM NUMBER:		21821756

	BUSINESS ADDRESS:	
		STREET 1:		102 WOODMONT BLVD
		STREET 2:		SUITE 610
		CITY:			NASHVILLE
		STATE:			TN
		ZIP:			37215
		BUSINESS PHONE:		615.733.4731

	MAIL ADDRESS:	
		STREET 1:		102 WOODMONT BLVD
		STREET 2:		SUITE 610
		CITY:			NASHVILLE
		STATE:			TN
		ZIP:			37215

	FORMER NAME:	
		FORMER CONFORMED NAME:	Imprimis Pharmaceuticals, Inc.
		DATE OF NAME CHANGE:	20120301

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

	FORMER NAME:	
		FORMER CONFORMED NAME:	Bywater Resources, Inc
		DATE OF NAME CHANGE:	20060421

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eton Pharmaceuticals, Inc.
		CENTRAL INDEX KEY:			0001710340
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				371858472
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		21925 W. FIELD PARKWAY
		STREET 2:		SUITE 235
		CITY:			DEER PARK
		STATE:			IL
		ZIP:			60010-7208
		BUSINESS PHONE:		(847) 787-7361

	MAIL ADDRESS:	
		STREET 1:		21925 W. FIELD PARKWAY
		STREET 2:		SUITE 235
		CITY:			DEER PARK
		STATE:			IL
		ZIP:			60010-7208
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>ownership.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2021-04-12</periodOfReport>

    <notSubjectToSection16>1</notSubjectToSection16>

    <issuer>
        <issuerCik>0001710340</issuerCik>
        <issuerName>Eton Pharmaceuticals, Inc.</issuerName>
        <issuerTradingSymbol>ETON</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001360214</rptOwnerCik>
            <rptOwnerName>HARROW HEALTH, INC.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>102 WOODMONT BLVD. SUITE 610</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NASHVILLE</rptOwnerCity>
            <rptOwnerState>TN</rptOwnerState>
            <rptOwnerZipCode>37205</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionDate>
                <value>2021-04-12</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness></transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>1518000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>7.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1982000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">On April 12, 2021, Harrow Health, Inc., a Delaware corporation (the &quot;Company&quot;), closed the previously announced underwritten public offering of 1,518,000 shares of common stock of Eton Pharmaceuticals, Inc. at a public offering price of $7.00 per share, including 198,000 shared issued pursuant to the full exercise by the underwriter, National Securities Corporation, of its over-allotment option. The gross proceeds to the Company from the offering were approximately $10.6 million, before deducting underwriting discounts and commissions and other offering expenses payable by the Company.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Andrew R. Boll</signatureName>
        <signatureDate>2021-04-12</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
