UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
 
FORM 6-K
 
Report of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16
under the Securities Exchange Act of 1934
 
For the month of February, 2008.
 
Commission File Number 0-21392
 
AMARIN CORPORATION PLC

(Translation of registrant's name into English)
 
110 Cannon Street, London EC4N 6AR, England

(Address of principal executive offices)
 
Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:
 
 Form 20-F x
            Form 40-F o
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):
 
Yes o
No x

Note: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders.
 
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):
 
Yes o
No x

Note: Regulation S-T Rule 101(b)(7) only permits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant foreign private issuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized (the registrant's "home country"), or under the rules of the home country exchange on which the registrant's securities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed to the registrant's security holders, and, if discussing a material event, has already been the subject of a Form 6-K submission or other Commission filing on EDGAR.
 
Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.
 
Yes o
No x

If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):




This report on Form 6-K is hereby incorporated by reference in (a) the registration statement on Form F-3 (Registration No. 333-104748) of Amarin Corporation plc and in the prospectus contained therein, (b) the registration statement on Form F-3 (Registration No. 333-13200) of Amarin Corporation plc and in the prospectus contained therein, (c) the registration statement on Form F-3 (Registration No. 333-12642) of Amarin Corporation plc and in the prospectus contained therein, (d) the registration statement on Form F-3 (Registration No. 333-121431) of Amarin Corporation plc and in the prospectus contained therein, (e) the registration statement on Form F-3 (Registration No. 333-121760) of Amarin Corporation plc and in the prospectus contained therein, (f) the registration statement on Form F-3 (Registration No. 333-135718) of Amarin Corporation plc and in the prospectus contained therein and (g) the registration statement on Form F-3 (Registration No. 333-131479) of Amarin Corporation plc and in the prospectus contained therein, and this report on Form 6-K shall be deemed a part of each such registration statement from the date on which this report is filed, to the extent not superseded by documents or reports subsequently filed or furnished by Amarin Corporation plc under the Securities Act of 1933 or the Securities Exchange Act of 1934.
 




EXHIBIT LIST


Exhibit
Description
   
99.1
Letter dated December 6, 2007 with calculation of the Closing Date Average Buyer Stock Price in connection with the acquisition of Ester Neurosciences Ltd.





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, thereunto duly authorized.
 
AMARIN CORPORATION PLC
 
By:   /s/ Tom Maher
        Tom Maher
        General Counsel

Date: February 1, 2008

 

 
Exhibit 99.1


Mr. Ori Rosen
Mr. Ori Rosen & Co., Law Offices
One Azrieli Center
Tel Aviv
67021
Israel

6 December 2007



Re.            Closing of Acquisition by Amarin of Ester Neurosciences

Dear Ori

As per the Closing Memorandum and our closing meeting this morning, this transaction is now closed.

As we discussed at the closing meeting, Amarin transferred this morning the Initial Share Value Amount in an amount of 25,000,000 ordinary shares based on a floor on the issue price of $0.40 per share as set out in the definition of “Initial Share Value Amount” in the Stock Purchase Agreement (“ SPA ”).

The definition of “Closing Date Average Buyer Stock Price” was amended on 4 December 2007 when both parties had confirmed that 4 December 2007 would be the signing date and the weighted average closing price for the ten day trading period ending on the day prior to the signing date of the SPA was inserted in that definition on 4 December 2007 at $0.4062. Ultimately, the transaction did not sign until 5 December 2007 and accordingly the weighted average closing price for that ten day trading period was $0.38 on 5 December 2007.

The spreadsheet showing the calculation of the above is attached to this letter.

For the purposes of efficiency of closing, we have decided not to formally amend the SPA to insert this dollar figure of $0.38. We have agreed that acknowledgement of the amendment of the definition of “Closing Date Average Buyer Stock Price” will be acknowledged by the parties by signature of this letter by the Sellers’ Representative on behalf of the Sellers and by me as Company Secretary of Amarin.  This letter will also be countersigned by counsel to both parties on the SPA, by Karen Holmes for Amarin and yourself for Ester.

Yours sincerely


/s/ Tom Maher
Tom Maher
Company Secretary







/s/ Karen Holmes
Karen Holmes





/s/ Ori Rosen
Ori Rosen




/s/ Ori Rosen
Sellers’ Representative





 
 

 
WEIGHTED AVERAGE PRICE CALCULATIONS
     
         
Weighted Average Price
       
         
     
 Volume
 
Date
 Volume
 Price
 * Price
 
4-Dec-07
                  173,200
             0.36
                       62,352
 
3-Dec-07
                 480,900
             0.40
                      192,360
 
30-Nov-07
                  133,800
             0.36
                        48,168
 
29-Nov-07
                  575,100
             0.36
                     207,036
 
28-Nov-07
                 232,500
             0.34
                       79,050
 
27-Nov-07
                 405,500
             0.35
                       141,925
 
26-Nov-07
                 368,500
             0.35
                      128,975
 
23-Nov-07
                 249,000
             0.37
                        92,130
 
21-Nov-07
                 579,900
             0.38
                     220,362
 
20-Nov-07
              2,239,800
             0.40
                     895,920
 
19-Nov-07
              5,687,700
             0.43
                   2,445,711
 
         
         
         
Acquisition of Ester
       
     
 Tues, Dec 4
 Mon, Dec 3
10-day VWAP ending
   
$0.380
$0.406