Item 2.02 - Results of Operations and Financial Condition and Item 7.01 -
Regulation FD Disclosure.
On August 11, 2008, BMP Sunstone Corporation (the "Company") announced by press release and earnings conference call its financial results for the second quarter ended June 30, 2008, and certain other information. The information contained in the press release, which is attached to this report as Exhibit 99.1, is incorporated by reference herein and is furnished pursuant to Item 2.02, "Results of Operations and Financial Condition" and Item 7.01, "Regulation FD Disclosure."
Exhibit 99.1 to this Report contains certain financial measures that are considered "non-GAAP financial measures" as defined in the SEC rules. Exhibit 99.1 to this Report also contains the reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with generally accepted accounting principles.
The non-GAAP financial measures presented in Exhibit 99.1 to this Report include non-GAAP operating income, non-GAAP net income, non-GAAP earnings per share and non-GAAP gross profit, each of which the Company's management believes provides useful information to investors regarding the Company's results of operations. The Company's management believes such information more accurately portrays the operational performance of the business given the significant non-cash charges of the Company. The Company's management uses the non-GAAP financial measures to determine and evaluate, on an on-going basis, the performance of each of its subsidiaries and the consolidated performance of the Company as a whole. The significant non-cash charges of the Company include the following: stock based compensation, amortization of debt discount and issuance costs and amortization related to acquisitions.
The information in this Form 8-K, including Exhibit 99.1 attached hereto, shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liability of such section, nor shall it be deemed incorporated by reference in any filing of the Company under the Securities Act of 1933, as amended, or the Exchange Act, regardless of any general incorporation language in such filing, unless expressly incorporated by specific reference in such filing. The information in this Form 8-K, including Exhibit 99.1, will not be deemed an admission as to the materiality of any information contained herein that is required to be disclosed solely by Regulation FD. Item 9.01 Financial Statements and Exhibits.

(d) Exhibits. Exhibit Number Description of Exhibit 99.1 Press Release, dated August 11, 2008.

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