<SEC-DOCUMENT>0001615774-18-011677-index.html : 20181031
<SEC-HEADER>0001615774-18-011677.hdr.sgml : 20181031
<ACCEPTANCE-DATETIME>20181031155719
ACCESSION NUMBER:		0001615774-18-011677
CONFORMED SUBMISSION TYPE:	S-1/A
PUBLIC DOCUMENT COUNT:		8
FILED AS OF DATE:		20181031
DATE AS OF CHANGE:		20181031

FILER:

	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

	FILING VALUES:
		FORM TYPE:		S-1/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-226774
		FILM NUMBER:		181150228

	BUSINESS ADDRESS:	
		STREET 1:		12264 EL CAMINO REAL
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130
		BUSINESS PHONE:		858-704-4040

	MAIL ADDRESS:	
		STREET 1:		12264 EL CAMINO REAL
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-1/A
<SEQUENCE>1
<FILENAME>s113558_s1a.htm
<DESCRIPTION>S-1/A
<TEXT>
Document 1 - file: s113558_s1a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.1
<SEQUENCE>2
<FILENAME>s113558_ex1-1.htm
<DESCRIPTION>EXHIBIT 1.1
<TEXT>
Document 2 - file: s113558_ex1-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3.4
<SEQUENCE>3
<FILENAME>s113558_ex3-4.htm
<DESCRIPTION>EXHIBIT 3.4
<TEXT>
Document 3 - file: s113558_ex3-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.1
<SEQUENCE>4
<FILENAME>s113558_ex4-1.htm
<DESCRIPTION>EXHIBIT 4.1
<TEXT>
Document 4 - file: s113558_ex4-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.4
<SEQUENCE>5
<FILENAME>s113558_ex4-4.htm
<DESCRIPTION>EXHIBIT 4.4
<TEXT>
Document 5 - file: s113558_ex4-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>6
<FILENAME>s113558_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 6 - file: s113558_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>7
<FILENAME>s113558_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 7 - file: s113558_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>s113558_ex4-1img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: s113558_ex4-1img01.jpg

</DOCUMENT>
</SEC-DOCUMENT>