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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

Date
April 25, 2025
Author
Sheldon L. Koenig
Form
CORRESP
Company
Esperion Therapeutics, Inc.

Letter

Re: Esperion Therapeutics, Inc. Acceleration Request for Registration Statement on Form S-3 Filed April 18, 2025 File No. 333-286631

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

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.

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CORRESP
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 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