Item 2.02 Results of Operations and Financial Condition.

The information provided in Item 7.01, including Exhibit 99.1, is incorporated herein by reference.

Item 7.01 Regulation FD Disclosure.

On January 17, 2013, Akorn, Inc. (the "Company") issued a press release announcing the Company's financial guidance for 2013. A copy of the press release is attached as Exhibit 99.1 to this report on Form 8-K and is incorporated into this Item 7.01 by reference.

The information in this report, including the exhibit hereto shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to the liabilities of that section, nor shall it be deemed to be incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.