CORRESP Filing
Esperion Therapeutics, Inc.
Date: April 25, 2025 · CIK: 0001434868 · Accession: 0001104659-25-039399
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File numbers found in text: 333-286631
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CORRESP 1 filename1.htm VIA EDGAR April 25, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Re: Esperion Therapeutics, Inc. Acceleration Request for Registration Statement on Form S-3 Filed April 18, 2025 File No. 333-286631 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 29, 2025, at 4:01 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. Once the Registration Statement is effective, please orally confirm the event with our outside counsel, Goodwin Procter LLP, by calling Adam V. Johnson at (212) 459-7072. If you have any questions regarding this request, please contact Adam V. Johnson of Goodwin Procter LLP at (212) 459-7072. 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 Adam V. Johnson, Esq., Goodwin Procter LLP