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			osmt_Current_Folio_8K_Restatement
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			<font style="display:inline;font-weight:bold;font-size:18pt;">UNITED STATES</font>
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			<font style="display:inline;font-weight:bold;font-size:18pt;">SECURITIES AND EXCHANGE COMMISSION</font>
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			<font style="display:inline;font-weight:bold;">Washington, D.C. 20549</font>
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			<font style="display:inline;">&nbsp;</font>
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			<font style="display:inline;font-weight:bold;font-size:18pt;">FORM 8-K</font>
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			<font style="display:inline;">&nbsp;</font>
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			<font style="display:inline;font-weight:bold;font-size:12pt;">CURRENT REPORT</font>
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			<font style="display:inline;font-weight:bold;font-size:12pt;">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</font>
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			<font style="display:inline;">&nbsp;</font>
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		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">Date of Report (Date of earliest event reported): </font><font style="display:inline;font-weight:bold;">December 20, 2019</font>
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			<font style="display:inline;">&nbsp;</font>
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		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 18pt;">
			<font style="display:inline;font-weight:bold;font-size:18pt;">Osmotica Pharmaceuticals plc</font>
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		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">(Exact name of registrant as specified in its charter)</font>
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			<font style="display:inline;">&nbsp;</font>
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					<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;">Ireland</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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						<font style="display:inline;font-weight:bold;font-size:1pt;">&nbsp;</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;">001-38709</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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						<font style="display:inline;font-weight:bold;font-size:1pt;">&nbsp;</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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						<font style="display:inline;font-weight:bold;">Not Applicable</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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						<font style="display:inline;">(State or other jurisdiction of<br>incorporation)</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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						<font style="display:inline;">(Commission File Number)</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">(IRS Employer<br>Identification No.)</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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			<font style="display:inline;">&nbsp;</font>
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					<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;">400 Crossing Boulevard</font></p>
					<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;">Bridgewater, NJ </font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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						<font style="display:inline;font-weight:bold;font-size:1pt;">&nbsp;</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;">08807</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">(Address of principal executive offices)</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">(Zip Code)</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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			<font style="display:inline;">&nbsp;</font>
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		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">(Registrant&#x2019;s telephone number, including area code): (908) 809-1300</font>
		</p>
		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-weight:bold;">Not Applicable</font>
		</p>
		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">(Former name or former address, if changed since last report)</font>
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		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
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		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&#x2610;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="display:inline;font-size:3pt;">&nbsp;</font><font style="display:inline;">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font>
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		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
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		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&#x2610;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="display:inline;font-size:3pt;">&nbsp;</font><font style="display:inline;">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font>
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		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&#x2610;</font><font style="display:inline;font-size:3pt;">&nbsp;</font><font style="display:inline;">&nbsp;&nbsp;&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&#x2610;&nbsp;&nbsp;&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">Securities registered pursuant to Section 12(b) of the Act:</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">&nbsp;</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;line-height:100%;margin-bottom:0pt;font-size:10pt;">
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Title of each class</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Trading Symbol(s)</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Name of each exchange on which registered</font></p>
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				<td valign="top" style="border-right:1pt solid #000000 ;border-top:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:1pt solid #000000 ;width:185.60pt;padding:0pt 6.5pt">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Ordinary Shares</font></p>
				</td>
				<td valign="top" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:1pt solid #000000 ;width:185.60pt;padding:0pt 6.5pt">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">OSMT</font></p>
				</td>
				<td valign="top" style="border-left:1pt solid #000000 ;border-top:1pt solid #000000 ;border-right:1pt solid #000000 ;border-bottom:1pt solid #000000 ;width:185.60pt;padding:0pt 6.5pt">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Nasdaq Global Select Market</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:12pt 0pt 0pt;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#xA7;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#xA7;240.12b-2 of this chapter). </font>
		</p>
		<p style="margin:12pt 0pt 0pt;text-align:right;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">Emerging growth company </font><font style="display:inline;font-family:MS Mincho;color:#000000;font-size:9pt;">&#x2612;</font>
		</p>
		<p style="margin:12pt 0pt 6pt;border-top:1pt none #D9D9D9 ;color:#000000;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. </font><font style="display:inline;font-family:MS Mincho;color:#000000;font-size:9pt;">&#x2612;</font>
		</p>
		<p style="margin:0pt;border-top:1pt solid #000000 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 1pt;">
			<font style="display:inline;font-size:1pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt solid #000000 ;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 1pt;">
			<font style="display:inline;font-size:1pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 3pt;">
			<font style="display:inline;font-weight:bold;font-size:3pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 2pt;">
			<font style="display:inline;font-size:2pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			&nbsp;
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;"></font></p></div><div style="margin-left:5.88235294117647%;margin-right:5.88235294117647%;">
		<p><font size="1"> </font></p></div><div style="margin-left:5.88235294117647%;margin-right:5.88235294117647%;page-break-after:always;"><div style="background-color:#000000;clear:both;height:2pt;border:0;margin:30pt 0pt 30pt 0pt;"></div></div><div style="margin-left:8.82352941176471%;margin-right:8.82352941176471%;"><div style="width:100%">

		<p style="margin:0pt;text-align:right;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">

			&nbsp;

		</p>

</div></div><div style="margin-left:8.82352941176471%;margin-right:8.82352941176471%;"><p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;"><font style="display:inline;"></font>
		</p>
		<p style="margin:6pt 0pt 0pt;color:#000000;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-weight:bold;color:#000000;">Item 8.01<font style="display:inline;font-weight:bold;color:#000000;;font-size: 10pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font>Other Events.</font>
		</p>
		<p style="margin:6pt 0pt 0pt;color:#000000;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;color:#000000;">As previously disclosed in the Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2019 filed by Osmotica Pharmaceuticals plc (the &#x201C;Company&#x201D;), in connection with</font><font style="display:inline;"> the issuance of the unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2019 and 2018, the Company determined that a revision was required to correct misstatements associated with the tax treatment of certain intercompany transactions at the time of the business combination between Osmotica Holdings Limited and subsidiaries and Vertical/Trigen Holdings LLC, which occurred on February 3, 2016. Additionally, revisions were necessary to correct misstatements related to uncertain tax provisions and prepaid taxes and certain other previously identified immaterial misstatements.</font>
		</p>
		<p style="margin:12pt 0pt 0pt;color:#000000;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;color:#000000;">To correct this misstatement, the Company retrospectively adjusted its consolidated financial statements for the fiscal year ended December 31, 2016, which adjustments also resulted in further adjustments in its consolidated financial statements for the years ended December 31, 2018 and 2017. The Company is attaching to this Current Report on Form 8-K as Exhibit 99.1 the Company&#x2019;s retrospectively adjusted Management&#x2019;s Discussion and Analysis of Financial Condition and Results of Operations and audited consolidated financial statements for the fiscal years ended December&nbsp;31, 2018 and 2017, as well as the related notes, together with the report of the Company&#x2019;s independent registered public accounting firm thereon. </font>
		</p>
		<p style="margin:12pt 0pt 0pt;color:#000000;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;color:#000000;">Except for the retrospective adjustments referred to above, this Current Report on Form 8-K, and the disclosures contained herein, do not reflect events occurring subsequent to the filing of the Company&#x2019;s Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2018 that was filed with the Securities and Exchange Commission (the &#x201C;SEC&#x201D;) on March 28, 2019, and do not modify or update the disclosures therein in any way, other than described above and set forth in Exhibit 99.1 attached hereto. For information on developments regarding the Company since the filing of its Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2018, please refer to the Company&#x2019;s reports filed with the SEC since then, including the Company&#x2019;s Quarterly Report on Form 10-Q for the quarterly period ended September&nbsp;30, 2019. </font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-weight:bold;">Item 9.01 Financial Statements and Exhibits.</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-weight:bold;">(d) Exhibits</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;">
			<tr>
				<td valign="bottom" style="width:60.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;height:1.00pt">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;">&nbsp;</font></p>
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;height:1.00pt">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;">&nbsp;</font></p>
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:428.40pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;height:1.00pt">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;">&nbsp;</font></p>
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:60.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">Exhibit<br>No.</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:428.40pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">Description</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:60.50pt;border-top:1pt solid #000000 ;border-left:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:428.40pt;border-top:1pt solid #000000 ;border-left:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:60.50pt;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">23.1</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:428.40pt;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<a href="osmt-20191220ex2311b2d08.htm"><font style="display:inline;">Consent of BDO USA, LLP</font></a></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:60.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">99.1</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:428.40pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<a href="osmt-20191220ex991b49ccd.htm"><font style="display:inline;">Management&#x2019;s Discussion and Analysis of Financial Condition and Results of Operations and Audited Financial Statements as of and for the years ended December 31, 2018 and 2017 and Report of the Company&#x2019;s Independent Registered Public Accounting Firm</font></a></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:60.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">101.INS</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:428.40pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">XBRL Instance Document</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:60.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">101.SCH</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:428.40pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">XBRL Taxonomy Extension Schema Document</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:60.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">101.CAL</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:428.40pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">XBRL Taxonomy Extension Calculation Linkbase Document</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:60.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">101.DEF</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:428.40pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">XBRL Taxonomy Definition Linkbase Document</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:60.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">101.LAB</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:428.40pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">XBRL Taxonomy Extension Label Linkbase Document</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:60.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">101.PRE</font></p>
				</td>
				<td valign="bottom" style="width:15.10pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">XBRL Taxonomy Extension Presentation Linkbase Document</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
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		</p>
		<div><hr style="border-width:0;width:25%;height:1.5pt;color:#000;background-color:#000;" align="left"></div>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
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			&nbsp;
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;"></font></p></div><div style="margin-left:8.82352941176471%;margin-right:8.82352941176471%;">
		<p><font size="1"> </font></p></div><div style="margin-left:8.82352941176471%;margin-right:8.82352941176471%;page-break-after:always;"><div style="background-color:#000000;clear:both;height:2pt;border:0;margin:30pt 0pt 30pt 0pt;"></div></div><div style="margin-left:8.82352941176471%;margin-right:8.82352941176471%;"><div style="width:100%">

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			&nbsp;

		</p>

</div></div><div style="margin-left:8.82352941176471%;margin-right:8.82352941176471%;"><p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;"><font style="display:inline;"></font>
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		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-weight:bold;">SIGNATURES</font>
		</p>
		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">&nbsp;</font>
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		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
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						<font style="display:inline;">&nbsp;</font></p>
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;">OSMOTICA PHARMACEUTICALS PLC</font></p>
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;Date: December 20, 2019</font></p>
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						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">By:</font></p>
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				<td valign="top" style="width:226.80pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt solid #000000 ;border-right:1pt none #D9D9D9 ;padding:0pt 0pt 0pt 0pt;">
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">/s/ Andrew Einhorn&nbsp;</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">Andrew Einhorn<br>Chief Financial Officer</font></p>
					<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;">&nbsp;</font></p>
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{"company-data": {"conformed-name": "Osmotica Pharmaceuticals plc", "cik": "0001739426", "assigned-sic": "2834", "irs-number": "000000000"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-38709", "film-number": "191301318"}, "business-address": {"street1": "400 CROSSING BOULEVARD", "city": "BRIDGEWATER", "state": "NJ", "zip": "08807", "phone": "9088091300"}, "mail-address": {"street1": "400 CROSSING BOULEVARD", "city": "BRIDGEWATER", "state": "NJ", "zip": "08807"}, "former-company": {"former-conformed-name": "Osmotica Pharmaceuticals Ltd", "date-changed": "20180502"}}
osmt_Current_Folio_8K_Restatement
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
December 20, 2019
Osmotica Pharmaceuticals plc
(Exact name of registrant as specified in its charter)
Ireland
001-38709
Not Applicable
(State or other jurisdiction of
incorporation)
(Commission File Number)
(IRS Employer
Identification No.)
400 Crossing Boulevard
Bridgewater, NJ
08807
(Address of principal executive offices)
(Zip Code)
(Registrant's telephone number, including area code): (908) 809-1300
Not Applicable
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Ordinary Shares
OSMT
Nasdaq Global Select Market
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company
☒
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
☒
Item 8.01
Other Events.
As previously disclosed in the Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2019 filed by Osmotica Pharmaceuticals plc (the "Company"), in connection with
the issuance of the unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2019 and 2018, the Company determined that a revision was required to correct misstatements associated with the tax treatment of certain intercompany transactions at the time of the business combination between Osmotica Holdings Limited and subsidiaries and Vertical/Trigen Holdings LLC, which occurred on February 3, 2016. Additionally, revisions were necessary to correct misstatements related to uncertain tax provisions and prepaid taxes and certain other previously identified immaterial misstatements.
To correct this misstatement, the Company retrospectively adjusted its consolidated financial statements for the fiscal year ended December 31, 2016, which adjustments also resulted in further adjustments in its consolidated financial statements for the years ended December 31, 2018 and 2017. The Company is attaching to this Current Report on Form 8-K as Exhibit 99.1 the Company's retrospectively adjusted Management's Discussion and Analysis of Financial Condition and Results of Operations and audited consolidated financial statements for the fiscal years ended December 31, 2018 and 2017, as well as the related notes, together with the report of the Company's independent registered public accounting firm thereon.
Except for the retrospective adjustments referred to above, this Current Report on Form 8-K, and the disclosures contained herein, do not reflect events occurring subsequent to the filing of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2018 that was filed with the Securities and Exchange Commission (the "SEC") on March 28, 2019, and do not modify or update the disclosures therein in any way, other than described above and set forth in Exhibit 99.1 attached hereto. For information on developments regarding the Company since the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2018, please refer to the Company's reports filed with the SEC since then, including the Company's Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2019.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
Exhibit
No.
Description
23.1
Consent of BDO USA, LLP
99.1
Management's Discussion and Analysis of Financial Condition and Results of Operations and Audited Financial Statements as of and for the years ended December 31, 2018 and 2017 and Report of the Company's Independent Registered Public Accounting Firm
101.INS
XBRL Instance Document
101.SCH
XBRL Taxonomy Extension Schema Document
101.CAL
XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF
XBRL Taxonomy Definition Linkbase Document
101.LAB
XBRL Taxonomy Extension Label Linkbase Document
101.PRE
XBRL Taxonomy Extension Presentation Linkbase Document
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
OSMOTICA PHARMACEUTICALS PLC
Date: December 20, 2019
By:
/s/ Andrew Einhorn
Andrew Einhorn
Chief Financial Officer