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                 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.