Question-and-Answer Session
Operator
Thank you Mr. Markison. [Operator Instructions]. Our first question comes from Adam Greene of J. P. Morgan, please go ahead.
Adam Greene - J.P. Morgan
Thanks good morning. First, your gross margin guidance of 72% to 75% seems awfully low for next year, and I understand the dynamics with the relative payment there. So, what is your assumption behind the conversion of... from the capsules to the tablet, are you assuming the vast majority of that franchise is converted? And second, are the capsules still on the market at this point?
Brian A. Markison - Chairman President and Chief Executive Officer
Yes, Adam thanks for the question, this is Brian. We are certainly assuming that at some point next year, the vast majority of the capsules will be converted to the tablets.
Adam Greene - J.P. Morgan
And the capsules are still in the market, or you haven't pulled them, or anything?
Brian A. Markison - Chairman President and Chief Executive Officer
We are not planning to pull the capsules from the market, yes.
Adam Greene - J.P. Morgan
Okay. Thank you.
Brian A. Markison - Chairman President and Chief Executive Officer
You are welcome.
Operator
Our next question comes from the Ian Sanderson of Cowen.
Ian Sanderson - Cowen & Company
Hi good morning. Thanks for my taking the question. On ACUROX what type of... can you talk a little bit about the Phase III study designed to presumably get some of these either temporary resistance or abuse-deterrence claims?
Brian A. Markison - Chairman President and Chief Executive Officer
Yes Ian, thank you for the call. We are not going to disclose at this time the exact studies we will be doing to enhance our labeling with abuse-deterrent claims. We will disclose that the trial, Phase III trial is under a SPA with the agency and it's a bunionectomy study versus placebo.
Ian Sanderson - Cowen & Company
And a quick follow-up. Should Skelaxin and generics hit in the first half of next year, how would your sales force structure plans change if at all?
Brian A. Markison - Chairman President and Chief Executive Officer
Ian, I think that's a great question. We will certainly preserve the flexibility in our entire cost structure to look again at expense reduction opportunities, but as our confidence grows in the pipeline products, we may choose not to make a sales force reduction at all.
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