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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><STRONG>
<DIV>
<HR align=left width="100%" color=#000000 noShade SIZE=3>
</DIV></STRONG></FONT></DIV>
<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: 12pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</DIV>
<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: 12pt; FONT-FAMILY: Times New Roman"><STRONG>UNITED
STATES</STRONG></FONT></DIV>
<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: 12pt; FONT-FAMILY: Times New Roman"><STRONG>SECURITIES
AND EXCHANGE COMMISSION</STRONG></FONT></DIV>
<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">WASHINGTON,
D.C. 20549</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=center><BR></DIV>
<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: 12pt; FONT-FAMILY: Times New Roman"><STRONG>FORM
8-K</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=center><BR></DIV>
<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">CURRENT
REPORT</FONT></DIV>
<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">PURSUANT
TO SECTION 13 OR 15 (D) OF THE</FONT></DIV>
<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">SECURITIES
EXCHANGE ACT OF 1934</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=center><BR></DIV>
<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 (Date of earliest event reported): February 28, 2005</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 108pt; 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=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Commission
File Number: 0-17821</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><STRONG>ALLION
HEALTHCARE, INC.
<DIV>
<HR align=left width="100%" color=#000000 noShade SIZE=1>
</DIV></STRONG></FONT></DIV>
<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">(Exact
name of registrant as specified in its charter)</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%">
  <TR>
    <TD vAlign=top align=middle width="35%">
      <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"><STRONG>Delaware</STRONG></FONT></DIV>
      <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">(State
      or other jurisdiction of </FONT><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">incorporation
      or organization)</FONT></DIV></TD>
    <TD vAlign=top align=middle width="35%">
      <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"><STRONG>11-2962027</STRONG></FONT></DIV>
      <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">(I.R.S.
      Employer </FONT><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Identification
      No.)</FONT></DIV></TD></TR></TABLE></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: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>1660
Walt Whitman Road, Suite 105, Melville, NY 11747</STRONG></FONT></DIV>
<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">(Address
of principal executive offices)</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=center><BR></DIV>
<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
telephone number, including area code: </FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>(631)
547-6520</STRONG></FONT><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><FONT
face=Wingdings>o</FONT> Written communication pursuant to Rule 425 under
Securities </FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Act (17
CFR 230.425)</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><FONT
face=Wingdings>o</FONT> Soliciting material pursuant to Rule 14a-12 under the
</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exchange
</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Act (17
CFR 240.14a-12) </FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&nbsp;</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><FONT
face=Wingdings>o</FONT> Pre-commencement communications pursuant to Rule
14d-2(b) </FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Under the
Exchange Act (17 CFR 240.14d-2(b))</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><FONT
face=Wingdings>o</FONT> Pre-commencement communications pursuant to Rule
13e-4(c) </FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Under the
Exchange Act (17 CFR 240.13e-4(c))</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</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><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#000000 noShade SIZE=2>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></DIV><BR>
<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"><STRONG>INFORMATION
TO BE INCLUDED IN REPORT</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Item
1.01</STRONG></FONT><FONT id=TAB2
style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>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><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">On
February 28, 2005, MOMS Pharmacy, Inc., a California corporation and
wholly-owned subsidiary of Allion Healthcare Inc., a Delaware corporation,
entered into a Stock Purchase Agreement with the owners (collectively, the
&#8220;Sellers&#8221;) of 100% of the stock of Specialty Pharmacies, Inc., a Washington
corporation (&#8220;Specialty&#8221;). On the same day, MOMS Pharmacy acquired 100% of the
stock of Specialty from the Sellers for $ 6.3 million, in accordance with the
terms of the Stock Purchase Agreement. Terms of the Stock Purchase Agreement are
summarized in Item 2.01 below. </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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Specialty
is engaged primarily in the business of providing HIV/AIDS pharmacy services in
Washington and California. MOMS Pharmacy is engaged in the HIV/AIDS pharmacy
business in California and is licensed to dispense prescriptions in all 50
states.</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In the
transaction, the Sellers received cash, promissory notes of MOMS Pharmacy and
warrants to purchase 351,438 shares of common stock of Allion. The terms of the
notes and the warrants are summarized in Items 2.03 and 3.02 below,
respectively. </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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Allion
unconditionally guaranteed the payment of the promissory notes issued to the
Sellers by its MOMS Pharmacy subsidiary, pursuant to a Guaranty, dated February
28, 2005, in favor of the Sellers. Under the Guaranty, Allion is absolutely,
irrevocably and unconditionally liable for the performance of the obligations of
MOMS Pharmacy under the promissory notes, as discussed in Item 2.03 below.
</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
February 28, 2005, MOMS Pharmacy also acquired from Michale Tubb, pursuant to a
Purchase Agreement signed on the same day, all rights he has to acquire capital
stock of Specialty. In the transaction, MOMS Pharmacy paid a total of $1.2
million to Mr. Tubb, consisting of cash and a one-year promissory note, as
explained in more detail in Items 2.01 and 2.03 below.</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>&nbsp;</STRONG></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"></FONT>&nbsp;</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">The
summaries of the agreements entered into in connection with the acquisition of
Specialty set forth in this report on Form 8-K are qualified in their entirety
by reference to the Stock Purchase Agreement, Purchase Agreement, Guaranty, Form
of Note and Form of Warrant that are attached as exhibits to this
Report.</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Item
2.01</STRONG></FONT><FONT id=TAB2
style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Completion
of an Acquisition or Disposition of Assets</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
to the terms of the Stock Purchase Agreement discussed in Item 1.01 above, MOMS
Pharmacy acquired 100% of the stock of Specialty for a combination of cash and
securities, as follows:</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV>
<TABLE id=list cellSpacing=0 cellPadding=0 width="100%">
  <TR style="LINE-HEIGHT: 1.25" vAlign=top>
    <TD style="WIDTH: 36pt" align=right><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Symbol, serif">&#183;&nbsp;&nbsp;</FONT></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$4,400,000
      of cash paid at closing;</FONT></DIV></TD></TR></TABLE></DIV>
<DIV>
<TABLE id=list cellSpacing=0 cellPadding=0 width="100%">
  <TR style="LINE-HEIGHT: 1.25" vAlign=top>
    <TD style="WIDTH: 36pt" align=right><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Symbol, serif">&#183;&nbsp;&nbsp;</FONT></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">promissory
      notes of MOMS Pharmacy, due February 28, 2006, in the aggregate principal
      amount of $1,900,000;</FONT></DIV></TD></TR></TABLE></DIV>
<DIV>
<TABLE id=list cellSpacing=0 cellPadding=0 width="100%">
  <TR style="LINE-HEIGHT: 1.25" vAlign=top>
    <TD style="WIDTH: 36pt" align=right><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Symbol, serif">&#183;&nbsp;&nbsp;</FONT></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">warrants
      issued by Allion to purchase an aggregate of 351,438 shares of Allion
      common stock, at an exercise price of $6.26 per
share.</FONT></DIV></TD></TR></TABLE></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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
purchase price is subject to a post-closing adjustment based on the amount of
Specialty&#8217;s working capital as of the closing. If Specialty qualifies for the
Medi-Cal Pilot Program for which it has applied, MOMS Pharmacy also agreed to
reimburse Sellers up to a maximum of $200,000, for any amounts received by
Specialty from Medi-Cal between September 1, 2004 and December 31,
2004.</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><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#000000 noShade SIZE=2>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></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">The Stock
Purchase Agreement contains customary representations and warranties from MOMS
Pharmacy and Sellers, including representations and warranties about Specialty&#8217;s
business, assets, operations, and liabilities. The Stock Purchase Agreement also
includes indemnifications by MOMS Pharmacy and Sellers for losses resulting from
breaches or misrepresentations under the Stock Purchase Agreement. Sellers also
indemnified MOMS Pharmacy for losses relating to (i) claims as a result of the
operation of the Specialty&#8217;s wholly-owned subsidiary, Bay Area Specialty
Pharmacies, LLC prior to January 4, 2005, (ii) claims brought by Mr. Tubb
against Specialty ,that relate to matters which occurred prior to the closing
date, and (iii) certain third-party claims as agreed upon by the parties. The
maximum aggregate amount that MOMS Pharmacy can recover from Sellers under the
indemnification for misrepresentations or breaches of the agreement is generally
$1.9 million, and the aggregate amount MOMS Pharmacy can recover from Sellers
for losses associated with the claims described above is $6.3 million.
</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Under the
Stock Purchase Agreement, certain of the Sellers have agreed not to compete with
MOMS Pharmacy in this business for periods of between three and five years. Pat
Iantorno agreed not to compete with MOMS Pharmacy in this business for up to
five years. Each Seller also agreed to release all claims (known or unknown)
either one may have had in the past or may have in the future against Specialty.
</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
to the terms of the Purchase Agreement discussed in Item 1.01 above, MOMS
Pharmacy acquired all interests that Michael Tubb had to acquire capital stock
of Specialty for $600,000 cash paid at closing and a $600,000 subordinated
promissory note of MOMS Pharmacy, due February 28, 2006. Under the Purchase
Agreement, Mr. Tubb has agreed not to compete with MOMS Pharmacy in the retail
HIV/AIDS pharmacy business in California and not to solicit customers or
suppliers of MOMS Pharmacy until the later of (i) three years from the closing
date, or (ii) two-years after the date Mr. Tubb ceases to work for Specialty.
</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: 0pt; 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</STRONG></FONT><FONT id=TAB2
style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Creation
of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet
Arrangement of Registrant.</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
described in Item 2.01 above, Allion&#8217;s wholly-owned subsidiary, MOMS Pharmacy,
issued one-year promissory notes to the former owners of Specialty as part of
the consideration for the purchase of that business. The notes accrue interest
at a rate of 2% per year. No principal or interest payments are due under the
promissory notes prior to their maturity.</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The notes
become due and payable in full upon the occurrence of an event of default. An
event of default occurs if (a) MOMS Pharmacy fails to make any payment of
principal or interest when due and such default is not cured within five
business days; or (b) MOMS Pharmacy becomes insolvent, has its assets placed in
receivership, or becomes the subject of a bankruptcy, reorganization or similar
proceeding. Following an uncured default, the interest rate on unpaid principal
will increase to the rate then charged by Allion&#8217;s principal lender (currently
7.5%) plus 4%.</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In the
event that Allion undertakes an initial public offering prior to February 28,
2006 and raises more than $25 million in the offering, the notes will become due
and payable following completion of the offering. </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><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#000000 noShade SIZE=2>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></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">MOMS
Pharmacy also issued a promissory note to Mr. Tubb as partial consideration for
the purchase of his rights to acquire an interest in Specialty. This note
accrues interest at a rate equal to the lowest applicable federal rate. Half of
the principal amount plus accrued interest is to be paid on February 28, 2006,
and the remaining principal amount plus accrued interest is due at the end of
March 2006. These payments are expressly conditioned on (i) the fulfillment of
the non-solicitation and non-competition provisions of the purchase agreement
between MOMS Pharmacy and Mr. Tubb, and (ii) Mr. Tubb&#8217;s continued employment
with Specialty and his use of best efforts, time and attention to and on behalf
of Specialty. </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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The note
issued to Mr. Tubb becomes due and payable in full upon the occurrence of an
event of default. An event of default occurs if (a) MOMS Pharmacy fails to make
any payment of principal or interest when due and such default is not cured
within five business days; or (b) MOMS Pharmacy becomes insolvent, has its
assets placed in receivership, or becomes the subject of a bankruptcy,
reorganization or similar proceeding. Following an uncured default, the interest
rate on unpaid principal will increase to the rate then charged by Allion&#8217;s
principal lender (currently 7.5%) plus 2%. </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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">All of
the notes issued by MOMS Pharmacy are contractually subordinated to the
borrowings under Allion&#8217;s bank credit facility. Payments under the notes cannot
be made if there is an event of default under, or if such payment is otherwise
restricted by the terms of, the senior debt. Allion currently has $4.5 million
outstanding borrowing under the bank credit facility. </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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Item
3.02</STRONG></FONT><FONT id=TAB2
style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>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=justify><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">As
described in Item 2.01 above, as part of the consideration for the acquisition
of the Specialty business, Allion issued to Sellers warrants to purchase a total
of 351,438 shares of Allion common stock at a per share exercise price of $6.26.
</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
exercise price and the number of shares covered by the warrants are subject to
customary anti-dilution adjustments for dividends or distributions declared by
Allion, stock splits or reclassification of shares, subscription rights,
issuance of new securities exchangeable or convertible into Allion common stock
or distributions of indebtedness or assets. In addition, in lieu of delivering
the exercise price in cash, the holders of the warrants may elect to receive
shares equal to the value of the warrant in which event the holder will receive
the number of shares of Allion common stock equal to (a) the number of shares of
common stock purchasable under the warrant, multiplied by (b) the then-current
market value of one share of common stock minus the exercise price, divided by
(c) the then-current market value of one share of common stock. </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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
warrants may be exercised at any time, in whole or in part, before February 28,
2010, at which time the warrants, to the extent not exercised, will expire and
become null and void. Allion has agreed to reserve for issuance the number of
shares of Allion common stock issuable upon exercise of the warrants. After an
initial public offering in which Allion raises more than $25 million in
proceeds, Allion must redeem the warrants and acquire from the holders his or
her right to acquire 50% of the shares of common stock issuable under the
warrant. In addition, if Allion has not completed an initial public offering by
June 1, 2006, the each holder of a warrant may require Allion to purchase all of
his or her rights, title and interest in the shares underlying the warrant.
</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><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#000000 noShade SIZE=2>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></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">If Allion
reclassifies, reorganizes, merges with another entity or sells all of its
assets, Allion has agreed that as a condition precedent to any such transaction,
it will cause effective provisions to be made so that the holders of the
warrants will be entitled to exercise the warrants (as nearly as practicable)
for the amount and type of consideration as they would have been entitled to
receive if the warrants had been exercised in full immediately before the
completion of such transaction. </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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
warrants and the common stock underlying the warrants are exempt from
registration under the Securities Act of 1933, as amended, pursuant to Section
4(2) of the Securities Act and Regulation D.</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: 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</STRONG></FONT><FONT id=TAB2
style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>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=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">(a)
Financial Statements of Business Acquired</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Allion
intends to provide the financial statements of Specialty for the periods
specified in Rule 3-05 of Regulation S-X under cover of a Form 8-K/A within the
time allowed for such filing by Item 9.01(a)(4) of this Form 8-K.</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b) Pro
Forma Financial Information</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Allion
intends to provide the pro forma financial information required by Article 11 of
Regulation S-X under cover of a Form 8-K/A within the time allowed for such
filing by Item 9.01(b)(2) of this Form 8-K. </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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)
Exhibits</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3.1
</FONT><FONT id=TAB2
style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form of
Warrant to purchase Allion common stock.</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: 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><FONT
id=TAB2 style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Stock
Purchase Agreement by and among MOMS Pharmacy, Inc. and Pat Iantorno, Eric
Iantorno, Jordan Iantorno, Jordan Iantorno A/C/F Max Iantorno, Michael Winters
and George Moncada dated as of February 28, 2005.</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.2</FONT><FONT
id=TAB2 style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Purchase
Agreement between MOMS Pharmacy and Michael Tubb dated as of February 28,
2005.</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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.3</FONT><FONT
id=TAB2 style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Guaranty
given by Allion Healthcare, Inc. to and for the benefit of Pat Iantorno, Eric
Iantorno, Jordan Iantorno, Jordan Iantorno A/C/F Max Iantorno, Michael Winters
and George Moncada dated as of February 28, 2005. </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: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.4</FONT><FONT
id=TAB2 style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form of
Note issued to Pat Iantorno, Eric Iantorno, Jordan Iantorno, Jordan Iantorno
A/C/F Max Iantorno, Michael Winters and George Moncada. </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><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#000000 noShade SIZE=2>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<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">SIGNATURE</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT id=TAB1 style="MARGIN-LEFT: 36pt"></FONT><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, thereunto
duly authorized.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date:
March 4, 2005</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT id=TAB1 style="MARGIN-LEFT: 36pt"></FONT><FONT id=TAB1
style="MARGIN-LEFT: 36pt"></FONT><FONT id=TAB1
style="MARGIN-LEFT: 144pt"></FONT></DIV>
<DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%">
  <TR>
    <TD vAlign=top width="35%">&nbsp;</TD>
    <TD vAlign=top width="45%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Allion
      Healthcare, Inc.</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="35%">&nbsp;</TD>
    <TD vAlign=top width="45%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:&nbsp;&nbsp;<U>/s/
      James G.
      Spencer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      </U></FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="35%">&nbsp;</TD>
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      align=justify><FONT
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      G. Spencer</FONT></DIV>
      <DIV
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      align=justify><FONT
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{"company-data": {"conformed-name": "ALLION HEALTHCARE INC", "cik": "0000847935", "assigned-sic": "5122", "irs-number": "112962027", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-17821", "film-number": "05660925"}, "business-address": {"street1": "1660 WALT WHITMAN ROAD SUITE 105", "city": "MELVILLE", "state": "NY", "zip": "11747", "phone": "631-870-5100"}, "mail-address": {"street1": "1660 WALT WHITMAN ROAD SUITE 105", "city": "MELVILLE", "state": "NY", "zip": "11747"}, "former-company": {"former-conformed-name": "CARE GROUP INC", "date-changed": "19920703"}}
Unassociated Document
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): February 28, 2005
Commission
File Number: 0-17821
ALLION
HEALTHCARE, INC.
(Exact
name of registrant as specified in its charter)
Delaware
(State
      or other jurisdiction of
incorporation
      or organization)
11-2962027
(I.R.S.
      Employer
Identification
      No.)
1660
Walt Whitman Road, Suite 105, Melville, NY 11747
(Address
of principal executive offices)
Registrant's
telephone number, including area code:
(631)
547-6520
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 communication pursuant to Rule 425 under
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))
INFORMATION
TO BE INCLUDED IN REPORT
Item
1.01
Entry
into a Material Definitive Agreement
On
February 28, 2005, MOMS Pharmacy, Inc., a California corporation and
wholly-owned subsidiary of Allion Healthcare Inc., a Delaware corporation,
entered into a Stock Purchase Agreement with the owners (collectively, the
"Sellers") of 100% of the stock of Specialty Pharmacies, Inc., a Washington
corporation ("Specialty"). On the same day, MOMS Pharmacy acquired 100% of the
stock of Specialty from the Sellers for $ 6.3 million, in accordance with the
terms of the Stock Purchase Agreement. Terms of the Stock Purchase Agreement are
summarized in Item 2.01 below.
Specialty
is engaged primarily in the business of providing HIV/AIDS pharmacy services in
Washington and California. MOMS Pharmacy is engaged in the HIV/AIDS pharmacy
business in California and is licensed to dispense prescriptions in all 50
states.
In the
transaction, the Sellers received cash, promissory notes of MOMS Pharmacy and
warrants to purchase 351,438 shares of common stock of Allion. The terms of the
notes and the warrants are summarized in Items 2.03 and 3.02 below,
respectively.
Allion
unconditionally guaranteed the payment of the promissory notes issued to the
Sellers by its MOMS Pharmacy subsidiary, pursuant to a Guaranty, dated February
28, 2005, in favor of the Sellers. Under the Guaranty, Allion is absolutely,
irrevocably and unconditionally liable for the performance of the obligations of
MOMS Pharmacy under the promissory notes, as discussed in Item 2.03 below.
On
February 28, 2005, MOMS Pharmacy also acquired from Michale Tubb, pursuant to a
Purchase Agreement signed on the same day, all rights he has to acquire capital
stock of Specialty. In the transaction, MOMS Pharmacy paid a total of $1.2
million to Mr. Tubb, consisting of cash and a one-year promissory note, as
explained in more detail in Items 2.01 and 2.03 below.
The
summaries of the agreements entered into in connection with the acquisition of
Specialty set forth in this report on Form 8-K are qualified in their entirety
by reference to the Stock Purchase Agreement, Purchase Agreement, Guaranty, Form
of Note and Form of Warrant that are attached as exhibits to this
Report.
Item
2.01
Completion
of an Acquisition or Disposition of Assets
Pursuant
to the terms of the Stock Purchase Agreement discussed in Item 1.01 above, MOMS
Pharmacy acquired 100% of the stock of Specialty for a combination of cash and
securities, as follows:
·
$4,400,000
      of cash paid at closing;
·
promissory
      notes of MOMS Pharmacy, due February 28, 2006, in the aggregate principal
      amount of $1,900,000;
·
warrants
      issued by Allion to purchase an aggregate of 351,438 shares of Allion
      common stock, at an exercise price of $6.26 per
share.
The
purchase price is subject to a post-closing adjustment based on the amount of
Specialty's working capital as of the closing. If Specialty qualifies for the
Medi-Cal Pilot Program for which it has applied, MOMS Pharmacy also agreed to
reimburse Sellers up to a maximum of $200,000, for any amounts received by
Specialty from Medi-Cal between September 1, 2004 and December 31,
2004.
The Stock
Purchase Agreement contains customary representations and warranties from MOMS
Pharmacy and Sellers, including representations and warranties about Specialty's
business, assets, operations, and liabilities. The Stock Purchase Agreement also
includes indemnifications by MOMS Pharmacy and Sellers for losses resulting from
breaches or misrepresentations under the Stock Purchase Agreement. Sellers also
indemnified MOMS Pharmacy for losses relating to (i) claims as a result of the
operation of the Specialty's wholly-owned subsidiary, Bay Area Specialty
Pharmacies, LLC prior to January 4, 2005, (ii) claims brought by Mr. Tubb
against Specialty ,that relate to matters which occurred prior to the closing
date, and (iii) certain third-party claims as agreed upon by the parties. The
maximum aggregate amount that MOMS Pharmacy can recover from Sellers under the
indemnification for misrepresentations or breaches of the agreement is generally
$1.9 million, and the aggregate amount MOMS Pharmacy can recover from Sellers
for losses associated with the claims described above is $6.3 million.
Under the
Stock Purchase Agreement, certain of the Sellers have agreed not to compete with
MOMS Pharmacy in this business for periods of between three and five years. Pat
Iantorno agreed not to compete with MOMS Pharmacy in this business for up to
five years. Each Seller also agreed to release all claims (known or unknown)
either one may have had in the past or may have in the future against Specialty.
Pursuant
to the terms of the Purchase Agreement discussed in Item 1.01 above, MOMS
Pharmacy acquired all interests that Michael Tubb had to acquire capital stock
of Specialty for $600,000 cash paid at closing and a $600,000 subordinated
promissory note of MOMS Pharmacy, due February 28, 2006. Under the Purchase
Agreement, Mr. Tubb has agreed not to compete with MOMS Pharmacy in the retail
HIV/AIDS pharmacy business in California and not to solicit customers or
suppliers of MOMS Pharmacy until the later of (i) three years from the closing
date, or (ii) two-years after the date Mr. Tubb ceases to work for Specialty.
Item
2.03
Creation
of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet
Arrangement of Registrant.
As
described in Item 2.01 above, Allion's wholly-owned subsidiary, MOMS Pharmacy,
issued one-year promissory notes to the former owners of Specialty as part of
the consideration for the purchase of that business. The notes accrue interest
at a rate of 2% per year. No principal or interest payments are due under the
promissory notes prior to their maturity.
The notes
become due and payable in full upon the occurrence of an event of default. An
event of default occurs if (a) MOMS Pharmacy fails to make any payment of
principal or interest when due and such default is not cured within five
business days; or (b) MOMS Pharmacy becomes insolvent, has its assets placed in
receivership, or becomes the subject of a bankruptcy, reorganization or similar
proceeding. Following an uncured default, the interest rate on unpaid principal
will increase to the rate then charged by Allion's principal lender (currently
7.5%) plus 4%.
In the
event that Allion undertakes an initial public offering prior to February 28,
2006 and raises more than $25 million in the offering, the notes will become due
and payable following completion of the offering.
MOMS
Pharmacy also issued a promissory note to Mr. Tubb as partial consideration for
the purchase of his rights to acquire an interest in Specialty. This note
accrues interest at a rate equal to the lowest applicable federal rate. Half of
the principal amount plus accrued interest is to be paid on February 28, 2006,
and the remaining principal amount plus accrued interest is due at the end of
March 2006. These payments are expressly conditioned on (i) the fulfillment of
the non-solicitation and non-competition provisions of the purchase agreement
between MOMS Pharmacy and Mr. Tubb, and (ii) Mr. Tubb's continued employment
with Specialty and his use of best efforts, time and attention to and on behalf
of Specialty.
The note
issued to Mr. Tubb becomes due and payable in full upon the occurrence of an
event of default. An event of default occurs if (a) MOMS Pharmacy fails to make
any payment of principal or interest when due and such default is not cured
within five business days; or (b) MOMS Pharmacy becomes insolvent, has its
assets placed in receivership, or becomes the subject of a bankruptcy,
reorganization or similar proceeding. Following an uncured default, the interest
rate on unpaid principal will increase to the rate then charged by Allion's
principal lender (currently 7.5%) plus 2%.
All of
the notes issued by MOMS Pharmacy are contractually subordinated to the
borrowings under Allion's bank credit facility. Payments under the notes cannot
be made if there is an event of default under, or if such payment is otherwise
restricted by the terms of, the senior debt. Allion currently has $4.5 million
outstanding borrowing under the bank credit facility.
Item
3.02
Unregistered
Sales of Equity Securities
As
described in Item 2.01 above, as part of the consideration for the acquisition
of the Specialty business, Allion issued to Sellers warrants to purchase a total
of 351,438 shares of Allion common stock at a per share exercise price of $6.26.
The
exercise price and the number of shares covered by the warrants are subject to
customary anti-dilution adjustments for dividends or distributions declared by
Allion, stock splits or reclassification of shares, subscription rights,
issuance of new securities exchangeable or convertible into Allion common stock
or distributions of indebtedness or assets. In addition, in lieu of delivering
the exercise price in cash, the holders of the warrants may elect to receive
shares equal to the value of the warrant in which event the holder will receive
the number of shares of Allion common stock equal to (a) the number of shares of
common stock purchasable under the warrant, multiplied by (b) the then-current
market value of one share of common stock minus the exercise price, divided by
(c) the then-current market value of one share of common stock.
The
warrants may be exercised at any time, in whole or in part, before February 28,
2010, at which time the warrants, to the extent not exercised, will expire and
become null and void. Allion has agreed to reserve for issuance the number of
shares of Allion common stock issuable upon exercise of the warrants. After an
initial public offering in which Allion raises more than $25 million in
proceeds, Allion must redeem the warrants and acquire from the holders his or
her right to acquire 50% of the shares of common stock issuable under the
warrant. In addition, if Allion has not completed an initial public offering by
June 1, 2006, the each holder of a warrant may require Allion to purchase all of
his or her rights, title and interest in the shares underlying the warrant.
If Allion
reclassifies, reorganizes, merges with another entity or sells all of its
assets, Allion has agreed that as a condition precedent to any such transaction,
it will cause effective provisions to be made so that the holders of the
warrants will be entitled to exercise the warrants (as nearly as practicable)
for the amount and type of consideration as they would have been entitled to
receive if the warrants had been exercised in full immediately before the
completion of such transaction.
The
warrants and the common stock underlying the warrants are exempt from
registration under the Securities Act of 1933, as amended, pursuant to Section
4(2) of the Securities Act and Regulation D.
Item
9.01
Financial
Statements and Exhibits
(a)
Financial Statements of Business Acquired
Allion
intends to provide the financial statements of Specialty for the periods
specified in Rule 3-05 of Regulation S-X under cover of a Form 8-K/A within the
time allowed for such filing by Item 9.01(a)(4) of this Form 8-K.
(b) Pro
Forma Financial Information
Allion
intends to provide the pro forma financial information required by Article 11 of
Regulation S-X under cover of a Form 8-K/A within the time allowed for such
filing by Item 9.01(b)(2) of this Form 8-K.
(c)
Exhibits
3.1
Form of
Warrant to purchase Allion common stock.
10.1
Stock
Purchase Agreement by and among MOMS Pharmacy, Inc. and Pat Iantorno, Eric
Iantorno, Jordan Iantorno, Jordan Iantorno A/C/F Max Iantorno, Michael Winters
and George Moncada dated as of February 28, 2005.
10.2
Purchase
Agreement between MOMS Pharmacy and Michael Tubb dated as of February 28,
2005.
10.3
Guaranty
given by Allion Healthcare, Inc. to and for the benefit of Pat Iantorno, Eric
Iantorno, Jordan Iantorno, Jordan Iantorno A/C/F Max Iantorno, Michael Winters
and George Moncada dated as of February 28, 2005.
10.4
Form of
Note issued to Pat Iantorno, Eric Iantorno, Jordan Iantorno, Jordan Iantorno
A/C/F Max Iantorno, Michael Winters and George Moncada.
SIGNATURE
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, thereunto
duly authorized.
Date:
March 4, 2005
Allion
      Healthcare, Inc.
By:
/s/
      James G.
      Spencer
James
      G. Spencer
Chief
      Financial Officer,
Secretary
      and Treasurer