ARXT Adams Respiratory Therapeutics (MM)

Item 2.02. Results of Operations and Financial Condition.

     On November 8, 2007, Adams Respiratory Therapeutics, Inc. (the “Company”) issued a press release announcing its results of operations for the first fiscal quarter ended September 30, 2007. A copy of the press release is furnished as Exhibit 99.1 hereto and is incorporated herein by reference.

     On November 8, 2007, the Company will conduct a conference call to review its sales and earnings results for the first fiscal quarter ended September 30, 2007. A live audio webcast of the conference call will include a slide presentation that contains, among other things, forward-looking information about Adams Respiratory Therapeutics, Inc. and its business. The slides that the Company will use in this presentation are furnished as Exhibit 99.2 to this Current Report on Form 8-K and are incorporated herein by reference.

     Certain statements in the slide presentation constitute “forward-looking” statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements reflect management’s expectations and are based on currently available information. These forward-looking statements involve known and unknown risks, uncertainties and other factors that may cause actual results, performance or achievements of the Company to differ materially from those expressed or implied by the forward-looking statements. Important factors that could cause actual results to differ materially from those indicated by such forward-looking statements include, among others: the continued success of the Company’s existing products and the successful commercialization of future products; the FDA’s removal from the market of unapproved timed-release guaifenesin products similar to Mucinex D, Mucinex DM and their maximum strength versions; the Company’s ability to preserve and successfully defend its patent position; the Company’s ability to increase consumer awareness and expand professional endorsement of its products; the Company’s ability to compete against other branded products, as well as against generic competition; the severity of the cough and cold season and other risk factors set forth under Item 1A. Risk Factors in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2007.

     The information furnished pursuant to Item 2.02 and Exhibits 99.1 and 99.2 of this Current Report on Form 8-K shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of that section. The information in this Current Report shall not be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, whether made before or after the date of this Current Report, regardless of any general incorporation language in the filing.

Item 9.01. Financial Statements and Exhibits.

     (d) Exhibits

          The following exhibits are furnished with this Current Report on Form 8-K: