SEC Company Response from Esperion Therapeutics, Inc. (ESPR) (CIK 0001434868) (ESPR) — Apr 22, 2022
Esperion Therapeutics, Inc. (ESPR) (CIK 0001434868)
Date: April 22, 2022 · CIK: 0001434868 · Accession: 0001104659-22-048914
AI Filing Summary & Sentiment
File numbers found in text: 333-264303
Letter
Esperion Therapeutics, Inc.
3891 Ranchero Drive, Suite 150
Ann Arbor, MI 48108
April 22, 2022
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Esperion Therapeutics, Inc.: Registration Statement on Form S-3 filed April 15, 2022 (File No. 333-264303)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Esperion Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to April 26, 2022, at 4:00 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
If you have any questions regarding this request, please contact Mitchell S. Bloom of Goodwin Procter LLP at (617) 570-1055.
Sincerely,
Esperion Therapeutics, Inc.
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CORRESP
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Esperion Therapeutics, Inc.
3891 Ranchero Drive, Suite 150
Ann Arbor, MI 48108
April 22, 2022
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Esperion Therapeutics, Inc.:
Registration Statement on Form S-3 filed April 15, 2022 (File No. 333-264303)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of
1933, as amended (the “Act”), Esperion Therapeutics, Inc. (the “Company”) hereby requests that the
effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to April
26, 2022, at 4:00 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request
by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company
acknowledges that it is aware of its responsibilities under the Act.
If you have any questions regarding this request,
please contact Mitchell S. Bloom of Goodwin Procter LLP at (617) 570-1055.
Sincerely,
Esperion Therapeutics, Inc.
/s/ Sheldon L. Koenig
Sheldon L. Koenig
President and Chief Executive Officer
cc:
Benjamin Looker, Esperion Therapeutics, Inc.
Mitchell S. Bloom, Esq., Goodwin Procter LLP
Nicole Daley, Esq., Goodwin Procter LLP