EXETER, N.H.--(BUSINESS WIRE)--Bentley Pharmaceuticals, Inc. (NYSE: BNT), a specialty pharmaceutical company, today reported financial results for the third quarter and nine months ended September 30, 2007. Bentley’s total third quarter 2007 revenues increased 9% to $27.3 million from $25.2 million in the third quarter of 2006. Bentley reported a net loss of $0.6 million, or $0.03 per share, for the third quarter of 2007, compared with a net loss of $7.2 million, or $0.33 per share, for the same period a year earlier. The Company noted the $0.03 per share loss for the third quarter of 2007 included $0.8 million, or approximately $0.04 per share, of professional fees related to the planned spin-off of its drug delivery business. The Company also noted that the third quarter of 2006 included $8.9 million of litigation settlement charges and $0.6 million of executive separation costs, which totaled approximately $0.43 per share.