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      STATES</font></div>
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      AND EXCHANGE COMMISSION </font></div>
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      D.C. 20549 </font></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
                of Report: </font></div>
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            <td align="left" valign="bottom" width="2%">
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                </font></div>
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                1, 2006 </font></div>
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          <tr>
            <td align="left" valign="top" width="20%">&#160;</td>
            <td valign="top" width="60%" style="border-bottom: black thin solid;">
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            <td valign="top" width="30%">&#160;</td>
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            <td align="left" valign="bottom" width="22%">&#160;</td>
            <td align="left" valign="bottom" width="16%">&#160;</td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Registrant&#8217;s
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                communications pursuant to Rule 425 under the Securities Act (17
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                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
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            <td align="left" valign="top" width="5%">
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    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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      1.01 Entry into a Material Definitive Agreement. </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>License
      Agreement</em></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
      previously reported on a Form 8-K filed with the SEC on August 22, 2006, on
      August 19, 2006, Auriga Laboratories, Inc., a Delaware corporation (&#8220;Auriga&#8221;),
      and </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Athlon
      Pharmaceuticals, Inc., a Mississippi corporation (&#8220;Athlon&#8221;), entered into a
      License Agreement (the &#8220;Original Agreement&#8221;) that set forth the terms upon which
      Auriga would obtain an exclusive worldwide license (the &#8220;License&#8221;) from Athlon
      for the LEVALL&#174; Product Line (the &#8220;Products&#8221;), together with an exclusive
      license to all of Athlon&#8217;s intellectual property related to the Products and
      certain other tangible and intangible assets related to, or necessary for the
      continued development and marketing of, the Products. On August 31, 2006, the
      parties entered into an Amended and Restated License Agreement, which was
      effective as of August 19, 2006 and which superseded the Original Agreement
      (the
&#8220;Amended Agreement&#8221;). The Products consist of various pharmaceutical products
      developed by Athlon that provide relief from coughing, congestion and rhinitis
      associated with respiratory infections such as the common cold, influenza,
      bronchitis and sinusitis. The License will permit Auriga to make, have made,
      sell, offer to sell, have sold, market, promote, distribute, import and
      otherwise transfer the Products on a worldwide basis.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      closing of the transactions contemplated by the Amended Agreement took place
      on
      August 31, 2006. The purchase price paid by Auriga for the Products consisted
      of
      the following: </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><br></font>
      <div align="left">
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="left" valign="top" width="4%">&#160;</td>
              <td align="left" valign="top" width="4%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
              <td align="left" valign="top" width="92%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$1,5000,000
                  paid at the closing;</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="4%">&#160;</td>
              <td align="left" valign="top" width="4%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
              <td align="left" valign="top" width="92%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2,500,000
                  shares of restricted Auriga common stock delivered to Athlon at
                  the
                  closing (the &#8220;2,500,000 Shares&#8221;);</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="4%">&#160;</td>
              <td align="left" valign="top" width="4%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
              <td align="left" valign="top" width="92%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">50%
                  of net sales of Products up to $10,000,000 commencing 45 days after
                  the
                  closing date through the end of the first year following the closing
                  date;</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="4%">&#160;</td>
              <td align="left" valign="top" width="4%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
              <td align="left" valign="top" width="92%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">20%
                  of net sales of Products in excess of $10,000,000 commencing 45
                  days after
                  the closing date through the end of the first year following the
                  closing
                  date;</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="4%">&#160;</td>
              <td align="left" valign="top" width="4%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(e)</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
              <td align="left" valign="top" width="92%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">35%
                  of net sales of Products for the second year following the closing
                  date;</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="4%">&#160;</td>
              <td align="left" valign="top" width="4%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(f)</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
              <td align="left" valign="top" width="92%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">25%
                  of net sales of Products for the third year following the closing
                  date;</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="4%">&#160;</td>
              <td align="left" valign="top" width="4%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(g)</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
              <td align="left" valign="top" width="92%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">8%
                  of net sales of Products for each year following the third year
                  after the
                  closing date until such time as the amounts paid by Auriga (including
                  the
                  2,500,000 shares of common stock described above) total $20,000,000
                  (the
                  &#8220;Royalty Payment Ceiling&#8221;); and </font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="4%">&#160;</td>
              <td align="left" valign="top" width="4%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(h)</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
              <td align="left" valign="top" width="92%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1%
                  of net sales of Products for each year after such time as the foregoing
                  cash amounts paid by Auriga meet the Royal Payment Ceiling.</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">For
      purposes of calculating the value of the 2,500,000 Shares in (g) above, the
      parties have agreed that the per share price shall equal the closing bid price
      of Auriga&#8217;s common stock on the earlier of (i) the earliest date after a
      registration statement covering the resale of such shares is declared effective
      by the SEC and the twenty (20) day average daily trading volume of Auriga&#8217;s
      common stock is equal to or greater than 15,000 shares per day, or (ii) the
      earliest date on which the 2,500,000 Shares can be sold under Rule 144(k) and
      the twenty (20) day average daily trading volume of Auriga&#8217;s common stock is
      equal to or greater than 15,000 shares per day. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
      <div>&#160;</div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      cash
      purchase price payable by Auriga, other than the initial $1,500,000 payment
      described above, (i) is subject to reduction on the terms described in the
      Amended Agreement in the event that a proceeding commenced by the U.S. Food
      and
      Drug Administration against any Product impairs net sales and (ii) is subject
      to
      a 50% reduction, without a reduction of the Royalty Payment Ceiling, in the
      event that the 30-day average closing price of Auriga&#8217;s common stock following
      the registration with the SEC of the 2,500,000 Shares is equal to or greater
      than $5.00 per share and the 30-day average daily trading volume of Auriga&#8217;s
      common stock is equal to or greater than 75,000. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to the Agreement, Auriga agreed that, within 120 days after the closing date,
      it
      will file a&#160;Form SB-2 registration statement with the SEC that will include
      the 2,500,000 Shares.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">A
      copy of
      the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Agreement
      is filed as an exhibit to this Current Report on Form 8-K and is incorporated
      herein.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Issuance
      of Note</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      August
      29, 2006, Auriga issued to Levall Finance Corp. LLC (&#8220;Lender&#8221;) a Senior Secured
      Promissory Note (the &#8220;Note&#8221;) in the principal amount of $1.5 million. The Note
      is due and payable in full on the earlier to occur of (i) the closing by Auriga
      of an equity or debt financing, the net proceeds of which equal or exceed $1.5
      million or (ii) August 28, 2007. The Note bears interest at the rate of 5.13%
      per annum payable in full at maturity. The Note also requires the Company to
      make quarterly payments to the Lender equal to 6% of the gross sales by Auriga
      (less customary deductions) of the Products described above under &#8220;License
      Agreement.&#8221; </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Note
      is secured by a first-priority security interest in all of Auriga&#8217;s assets, and
      is senior in right of payment to any and all of Auriga&#8217;s other indebtedness.
      Auriga can prepay all or any portion of the Note at any time without premium
      or
      penalty.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
      additional consideration, Auriga issued to Lender a five-year warrant to acquire
      up to 1.5 million shares of Auriga common stock at an exercise price of $1.92.
      The warrant provides Lender with &#8220;piggyback&#8221; registration rights with respect to
      shares of common stock acquired upon exercise of the warrant. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
      a
      condition to the foregoing transaction, Auriga and its chief executive officer,
      Philip Pesin, were required to enter into a subordination agreement with Lender
      pursuant to which Mr. Pesin agreed that all amounts owed to him by Auriga would
      be subordinated to amounts owed to Lender.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Auriga
      used the proceeds of the Note and warrant to fund the initial portion of the
      purchase price for the License described above.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Sorrento
      Financial Partners, LLC, an entity owned by Auriga&#8217;s chief executive officer,
      Philip Pesin, is the managing member of Lender. Mr. Pesin contributed $125,000
      to the Lender in exchange for his ownership interest in Lender. The remaining
      contributions to Lender were made by individuals who are not affiliates of
      Auriga.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Changes
      in Director and Officer Compensation</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      August
      19, 2006, Auriga&#8217;s Board of Directors approved the Auriga 2006 Equity Incentive
      Plan (the &#8220;Plan&#8221;) which provides for the issuance of up to 1.5 million shares of
      Auriga common stock to employees, officers, directors and consultants of Auriga.
      On August 25, 2006, the following issuances of shares of Auriga common stock
      were made under the Plan to Auriga&#8217;s officers and directors, in each case as
      compensation for services rendered:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
      <div>&#160;</div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Philip
      S.
      Pesin (Chief Executive Officer and Chairman of the Board)-200,000
      shares</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Andrew
      Shales-(Chief Operating Officer and Secretary)-100,000 shares</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Brian
      Alleman (Director)-100,000</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dayne
      Wagoner (Director)-100,000 shares </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      resale of the foregoing shares is covered by a registration statement on Form
      S-8 filed by Auriga with the SEC on August 25, 2006.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      2.03 Creation of a Direct Financial Obligation or an Obligation under an
      Off-Balance Sheet Arrangement of a Registrant.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      discussion in Item 1.01 under &#8220;Issuance of Note&#8221; is incorporated herein by
      reference.</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>&#160;</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      3.02 Unregistered Sales of Equity Securities.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Auriga&#8217;s
      issuance to Athlon of the 2,500,000 Shares and its issuance to Lender of the
      warrant were exempt from registration under the Securities Act of 1933 pursuant
      to exemptions from registration provided by Rule 506 of Regulation D and
      Section&#160;4(2) of the Securities Act of 1933. </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      discussion in Item 1.01 is incorporated herein by reference.</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      9.01. Financial Statements and Exhibits.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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          <tr>
            <td align="left" valign="top" width="6%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.1</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amended
                and Restated License Agreement dated as of August 19, 2006, between
                Auriga
                Laboratories, Inc. and Athlon Pharmaceuticals, Inc.</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
          </tr>
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                Laboratories, Inc.</font></div>
            </td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">September
                1, 2006 </font></div>
            </td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/&#160;Philip
              S.
              Pesin</font></td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Name:
                Philip S. Pesin </font></div>
            </td>
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          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
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                Chief Executive Officer </font></div>
            </td>
          </tr>

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{"company-data": {"conformed-name": "AURIGA LABORATORIES, INC.", "cik": "0001072313", "assigned-sic": "7389", "irs-number": "841334687", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-26013", "film-number": "061072356"}, "business-address": {"street1": "4704 HARLAN ST", "street2": "STE 420", "city": "DENVER", "state": "CO", "zip": "80212", "phone": "3038311977"}, "mail-address": {"street1": "4704 HARLAN STREET SUITE 400", "city": "DENVER", "state": "CO", "zip": "80212"}, "former-company": {"former-conformed-name": "MULTI LINK TELECOMMUNICATIONS INC", "date-changed": "19990219"}}
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:
September
                1, 2006
Date
                of earliest event reported:
August
                25, 2006
Auriga
                Laboratories, Inc.
(Exact
                name of registrant as specified in its charter)
Delaware
0-26013
84-1334687
(State
                or other jurisdiction
(Commission
(I.R.S.
                Employer
of
                incorporation)
File
                Number)
Identification
                No.)
5555
                Triangle Parkway, Suite 300 Norcross, Georgia
30092
(Address
                of principal executive offices)
(Zip
                Code)
Registrant's
                telephone number, including area code:
(678)
                282-1600
N/A
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:
o
Written
                communications pursuant to Rule 425 under the Securities Act (17
                CFR
                230.425)
o
Soliciting
                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                240.14a-12)
o
Pre-commencement
                communications pursuant to Rule 14d-2(b) under the Exchange Act (17
                CFR
                240.14d-2(b))
o
Pre-commencement
                communications pursuant to Rule 13e-4(c) under the Exchange Act (17
                CFR
                240.13e-4(c))
Item
      1.01 Entry into a Material Definitive Agreement.
License
      Agreement
As
      previously reported on a Form 8-K filed with the SEC on August 22, 2006, on
      August 19, 2006, Auriga Laboratories, Inc., a Delaware corporation ("Auriga"),
      and
Athlon
      Pharmaceuticals, Inc., a Mississippi corporation ("Athlon"), entered into a
      License Agreement (the "Original Agreement") that set forth the terms upon which
      Auriga would obtain an exclusive worldwide license (the "License") from Athlon
      for the LEVALL® Product Line (the "Products"), together with an exclusive
      license to all of Athlon's intellectual property related to the Products and
      certain other tangible and intangible assets related to, or necessary for the
      continued development and marketing of, the Products. On August 31, 2006, the
      parties entered into an Amended and Restated License Agreement, which was
      effective as of August 19, 2006 and which superseded the Original Agreement
      (the
"Amended Agreement"). The Products consist of various pharmaceutical products
      developed by Athlon that provide relief from coughing, congestion and rhinitis
      associated with respiratory infections such as the common cold, influenza,
      bronchitis and sinusitis. The License will permit Auriga to make, have made,
      sell, offer to sell, have sold, market, promote, distribute, import and
      otherwise transfer the Products on a worldwide basis.
The
      closing of the transactions contemplated by the Amended Agreement took place
      on
      August 31, 2006. The purchase price paid by Auriga for the Products consisted
      of
      the following:
(a)
$1,5000,000
                  paid at the closing;
(b)
2,500,000
                  shares of restricted Auriga common stock delivered to Athlon at
                  the
                  closing (the "2,500,000 Shares");
(c)
50%
                  of net sales of Products up to $10,000,000 commencing 45 days after
                  the
                  closing date through the end of the first year following the closing
                  date;
(d)
20%
                  of net sales of Products in excess of $10,000,000 commencing 45
                  days after
                  the closing date through the end of the first year following the
                  closing
                  date;
(e)
35%
                  of net sales of Products for the second year following the closing
                  date;
(f)
25%
                  of net sales of Products for the third year following the closing
                  date;
(g)
8%
                  of net sales of Products for each year following the third year
                  after the
                  closing date until such time as the amounts paid by Auriga (including
                  the
                  2,500,000 shares of common stock described above) total $20,000,000
                  (the
                  "Royalty Payment Ceiling"); and
(h)
1%
                  of net sales of Products for each year after such time as the foregoing
                  cash amounts paid by Auriga meet the Royal Payment Ceiling.
For
      purposes of calculating the value of the 2,500,000 Shares in (g) above, the
      parties have agreed that the per share price shall equal the closing bid price
      of Auriga's common stock on the earlier of (i) the earliest date after a
      registration statement covering the resale of such shares is declared effective
      by the SEC and the twenty (20) day average daily trading volume of Auriga's
      common stock is equal to or greater than 15,000 shares per day, or (ii) the
      earliest date on which the 2,500,000 Shares can be sold under Rule 144(k) and
      the twenty (20) day average daily trading volume of Auriga's common stock is
      equal to or greater than 15,000 shares per day.
The
      cash
      purchase price payable by Auriga, other than the initial $1,500,000 payment
      described above, (i) is subject to reduction on the terms described in the
      Amended Agreement in the event that a proceeding commenced by the U.S. Food
      and
      Drug Administration against any Product impairs net sales and (ii) is subject
      to
      a 50% reduction, without a reduction of the Royalty Payment Ceiling, in the
      event that the 30-day average closing price of Auriga's common stock following
      the registration with the SEC of the 2,500,000 Shares is equal to or greater
      than $5.00 per share and the 30-day average daily trading volume of Auriga's
      common stock is equal to or greater than 75,000.
Pursuant
      to the Agreement, Auriga agreed that, within 120 days after the closing date,
      it
      will file a Form SB-2 registration statement with the SEC that will include
      the 2,500,000 Shares.
A
      copy of
      the
Agreement
      is filed as an exhibit to this Current Report on Form 8-K and is incorporated
      herein.
Issuance
      of Note
On
      August
      29, 2006, Auriga issued to Levall Finance Corp. LLC ("Lender") a Senior Secured
      Promissory Note (the "Note") in the principal amount of $1.5 million. The Note
      is due and payable in full on the earlier to occur of (i) the closing by Auriga
      of an equity or debt financing, the net proceeds of which equal or exceed $1.5
      million or (ii) August 28, 2007. The Note bears interest at the rate of 5.13%
      per annum payable in full at maturity. The Note also requires the Company to
      make quarterly payments to the Lender equal to 6% of the gross sales by Auriga
      (less customary deductions) of the Products described above under "License
      Agreement."
The
      Note
      is secured by a first-priority security interest in all of Auriga's assets, and
      is senior in right of payment to any and all of Auriga's other indebtedness.
      Auriga can prepay all or any portion of the Note at any time without premium
      or
      penalty.
As
      additional consideration, Auriga issued to Lender a five-year warrant to acquire
      up to 1.5 million shares of Auriga common stock at an exercise price of $1.92.
      The warrant provides Lender with "piggyback" registration rights with respect to
      shares of common stock acquired upon exercise of the warrant.
As
      a
      condition to the foregoing transaction, Auriga and its chief executive officer,
      Philip Pesin, were required to enter into a subordination agreement with Lender
      pursuant to which Mr. Pesin agreed that all amounts owed to him by Auriga would
      be subordinated to amounts owed to Lender.
Auriga
      used the proceeds of the Note and warrant to fund the initial portion of the
      purchase price for the License described above.
Sorrento
      Financial Partners, LLC, an entity owned by Auriga's chief executive officer,
      Philip Pesin, is the managing member of Lender. Mr. Pesin contributed $125,000
      to the Lender in exchange for his ownership interest in Lender. The remaining
      contributions to Lender were made by individuals who are not affiliates of
      Auriga.
Changes
      in Director and Officer Compensation
On
      August
      19, 2006, Auriga's Board of Directors approved the Auriga 2006 Equity Incentive
      Plan (the "Plan") which provides for the issuance of up to 1.5 million shares of
      Auriga common stock to employees, officers, directors and consultants of Auriga.
      On August 25, 2006, the following issuances of shares of Auriga common stock
      were made under the Plan to Auriga's officers and directors, in each case as
      compensation for services rendered:
Philip
      S.
      Pesin (Chief Executive Officer and Chairman of the Board)-200,000
      shares
Andrew
      Shales-(Chief Operating Officer and Secretary)-100,000 shares
Brian
      Alleman (Director)-100,000
Dayne
      Wagoner (Director)-100,000 shares
The
      resale of the foregoing shares is covered by a registration statement on Form
      S-8 filed by Auriga with the SEC on August 25, 2006.
Item
      2.03 Creation of a Direct Financial Obligation or an Obligation under an
      Off-Balance Sheet Arrangement of a Registrant.
The
      discussion in Item 1.01 under "Issuance of Note" is incorporated herein by
      reference.
Item
      3.02 Unregistered Sales of Equity Securities.
Auriga's
      issuance to Athlon of the 2,500,000 Shares and its issuance to Lender of the
      warrant were exempt from registration under the Securities Act of 1933 pursuant
      to exemptions from registration provided by Rule 506 of Regulation D and
      Section 4(2) of the Securities Act of 1933.
The
      discussion in Item 1.01 is incorporated herein by reference.
Item
      9.01. Financial Statements and Exhibits.
10.1
Amended
                and Restated License Agreement dated as of August 19, 2006, between
                Auriga
                Laboratories, Inc. and Athlon Pharmaceuticals, Inc.
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.
Auriga
                Laboratories, Inc.
September
                1, 2006
By:
/s/ Philip
              S.
              Pesin
Name:
                Philip S. Pesin
Title:
                Chief Executive Officer