Item 4.02                                            Non-Reliance on Previously Issued Financial Statements .

On August 12, 2018, based upon the recommendation of management, the Audit Committee of the Board of Directors (the “Audit Committee”) concluded the unaudited financial statements of Rockwell Medical, Inc., a Michigan corporation (the “Company”), for the quarterly period ended March 31, 2018, contained in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2018 (“Quarterly Report”), originally filed with the Securities and Exchange Commission (“SEC”) on May 10, 2018 should not be relied upon.

Subsequent to the filing of the Quarterly Report on May 10, 2018, certain information regarding the status of separate reimbursement for Triferic came to the attention of management and the Audit Committee, and the Audit Committee concluded, based upon the recommendation of management, that the Company should restate its previously issued unaudited consolidated financial statements for the quarterly period ended March 31, 2018 to correct the understatement of the Company’s excess and obsolete Triferic inventory reserves as of March 31, 2018 and other restatements in connection with stock-based compensation expense and bonus accruals.

Accordingly, investors should no longer rely upon the Company’s previously released financial statements and other financial data for the quarterly period ended March 31, 2018 or any press releases or other shareholder communications that relate to that information.  The Company will, as soon as is practicable, make the appropriate adjustments to the Quarterly Report by filing with the SEC an amendment to the Quarterly Report which will include restated consolidated financial statements and notes thereto and any other appropriate revisions.

Disclosures Regarding Forward-Looking Statements

We make forward-looking statements in this Current Report.  Our forward-looking statements are subject to risks and uncertainties and include information about our expectations and possible or assumed future results of our operations.  When we use words such as “may,” “might,” “will,” “should,” “believe,” “expect,” “anticipate,” “estimate,” “continue,” “could,” “plan,” “potential,” “predict,” “forecast,” “project,” “intend,” or similar expressions, or make statements regarding our intent, belief, or current expectations, we are making forward-looking statements.

We claim the protection of the safe harbor for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995 for all of our forward-looking statements.  While we believe that our forward-looking statements are reasonable, you should not place undue reliance on any such forward-looking statements, which are based on information available to us on the date of this report or, if made elsewhere, as of the date made.  Because these forward-looking statements are based on estimates and assumptions that are subject to significant business, economic and competitive uncertainties, many of which are beyond our control or are subject to change, actual results could be materially different.  Factors that might cause such a difference include, without limitation, the risks and uncertainties discussed in this Current Report, “Item 1A — Risk Factors” in our Form 10-K for the year ended December 31, 2017 and from time to time in our other reports filed with the SEC.

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