UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

November 6, 2007
Date of Report (Date of Earliest Event Reported)

BENTLEY PHARMACEUTICALS, INC.

(Exact name of registrant as specified in its charter)

Delaware
(State or Other Jurisdiction of Incorporation)


1-10581 (Commission File Number)		59-1513162 (I.R.S. Employer Identification No.)


Bentley Park 2 Holland Way Exeter, New Hampshire (Address of Principal Executive Offices)		03833 (Zip Code)

(603) 658-6100
(Registrant’s Telephone Number, Including Area Code)

Not Applicable
(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):


o		Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)


o		Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)


o		Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))


o		Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS


	Item 2.02. Results of Operations and Financial Condition.
	Item 9.01. Financial Statements and Exhibits.
SIGNATURES
EXHIBIT INDEX
EX-99.1 EARNINGS PRESS RELEASE FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2007 DATED NOVEMBER 6, 2007

BENTLEY PHARMACEUTICALS, INC.

Item 2.02. Results of Operations and Financial Condition.

On November 6, 2007, Bentley Pharmaceuticals, Inc. issued a press release announcing financial results for the three and nine months ended September 30, 2007. A copy of the press release is furnished herewith as Exhibit 99.1.

Item 9.01. Financial Statements and Exhibits.


(c)		Exhibits

		99.1 Earnings press release for the three and nine months ended September 30, 2007 dated November 6, 2007.

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.



Date: November 6, 2007	By:	/s/ Richard P. Lindsay
		Richard P. Lindsay
		Vice President and Chief Financial Officer

BENTLEY PHARMACEUTICALS, INC.

EXHIBIT INDEX


Exhibit
Number		Description of Exhibit

99.1		Earnings press release for the three and nine months ended September 30, 2007 dated November 6, 2007.

Table of Contents

Table of Contents

Table of Contents

Table of Contents

BENTLEY PHARMACEUTICALS INC 8-K