SEC Comment Letter for Esperion Therapeutics, Inc. (ESPR) (CIK 0001434868) (ESPR) — Apr 22, 2022
Esperion Therapeutics, Inc. (ESPR) (CIK 0001434868)
Date: April 22, 2022 · CIK: 0001434868 · Accession: 0000000000-22-004357
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File numbers found in text: 333-264303
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United States securities and exchange commission logo
April 22, 2022
Ben Looker
General Counsel
Esperion Therapeutics, Inc.
3891 Ranchero Drive, Suite 150
Ann Arbor, MI 48108
Re:Esperion Therapeutics, Inc.
Registration Statement on Form S-3
Filed April 15, 2022
File No. 333-264303
Dear Mr. Looker:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Doris Gama at 202-551-3188 or Laura Crotty at 202-551-7614 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Mitchell S. Bloom, Esq.