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Acura Pharmaceuticals, Inc. Announces Implementation of Reverse Stock Split and New Trading Symbol: ACPH
Date:12/4/2007

that the shareholder otherwise would have been entitled to receive, multiplied by $0.73 (the average of the high bid and low asked prices of one share of the Company's common stock, as reported by the OTC Bulletin Board, for the 10 business days immediately preceding the effective date of the reverse stock split).

Process for Exchanging Existing Stock Certificates for New Stock Certificates

Within the next 5 days, the Company will mail each shareholder of record a letter of transmittal from Continental Stock Transfer & Trust Company (the "Exchange Agent"). This letter of transmittal will contain instructions for submitting a shareholder's existing stock certificates to the Exchange Agent in exchange for new Acura Pharmaceuticals, Inc. stock certificates representing the appropriate number of whole shares of new common stock resulting from the reverse stock split. The Exchange Agent will also facilitate the payment from Acura Pharmaceuticals, Inc. to shareholders for any fractional share interests. Shareholders should NOT destroy any existing stock certificates and should NOT submit any stock certificates to the Company or the Exchange Agent until they receive the letter of transmittal from the Company.

Process if Shares are Held in a Brokerage Account

If a shareholder's shares are currently held in a brokerage account, the broker will adjust such shareholder's share balance to give effect to the reverse stock split. In this case, a shareholder will not receive a letter of transmittal and no action need to be taken by the shareholder. Shareholders whose shares are held in a brokerage account may trade the Company's shares beginning December 5, 2007 through their brokerage account on a split adjusted basis under the new stock symbol ACPH.

About Acura Pharmaceuticals, Inc.

Acura Pharmaceuticals, Inc. is a specialty pharmaceutical company engaged in research, development and manufacture of innovative Aversion(R) (abuse deterrent
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SOURCE Acura Pharmaceuticals, Inc.
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