Item  2.02 Results of Financial Operations and Financial Condition.

On October 28, 2009, ViroPharma Incorporated (the “Company”) issued a press release announcing its financial results for its third quarter and nine months ended September 30, 2009. In its press release, the Company included certain historical non-U.S. Generally Accepted Accounting Principles (“non-GAAP”) financial measures as defined in Regulation G promulgated by the Securities and Exchange Commission for each of the three-month and nine month periods ended September 30, 2009 and September 30, 2008 and as of September 30, 2009. Reconciliations for such historical non-GAAP financial measures are attached to or included in the press release set forth as Exhibit 99.1 attached hereto. The Company believes that its presentation of historical non-GAAP financial measures provides useful supplementary information to and facilitates additional analysis by investors. These historical non-GAAP financial measures are in addition to, not a substitute for, or superior to, measures of financial performance prepared in accordance with U.S. Generally Accepted Accounting Principles.

 

Item 9.01 Financial Statements and Exhibits.

The following exhibits are attached to this Form 8-K:

 

(d)    Exhibit No.   

Description

   99.1    Press release dated October 28, 2009 announcing financial results.

SIGNATURES

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 hereunto duly authorized.

 

  VIROPHARMA INCORPORATED

Date: October 28, 2009

  By:  

/S/    J. Peter Wolf    

   

J. Peter Wolf

Vice President, General Counsel and Secretary

Index of Exhibits

 

Exhibit
Number

  

Description

99.1    Press release dated October 28, 2009 announcing financial results.