Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired

The audited consolidated balance sheet of ImClone Systems Incorporated as of December 31, 2007, and the consolidated statement of income, consolidated statement of stockholders' equity and comprehensive loss, and consolidated statement of cash flows of ImClone Systems Incorporated for the year ended December 31, 2007, and the independent registered public accounting firm's report included in the ImClone Systems Incorporated's Annual Report on Form 10-K for the year ended December 31, 2007, are incorporated herein by reference.

The unaudited consolidated balance sheet as of September 30, 2008, and the consolidated statement of operations, consolidated statement of stockholders' equity and comprehensive income, and the consolidated statement of cash flows of ImClone Systems Incorporated for the nine months ended September 30, 2008, included in the ImClone Systems Incorporated's Form 10-Q for the nine months ended September 30, 2008, are incorporated herein by reference.

(b) Pro Forma Financial Information

The unaudited pro forma condensed combined financial statements of the Company and ImClone Systems Incorporated for the year ended December 31, 2007 and as of and for the nine months ended September 30, 2008 are filed as Exhibit 99.1 to this Current Report on Form 8-K/A.

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