AW 1 k80323waw.txt WITHDRAWAL OF AMENDMENT NO. 1 TO REGISTRATION ESPERION THERAPEUTICS, INC. 3621 South State Street 695 KMS Place Ann Arbor, Michigan 48108 November 5, 2003 Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street NW Washington DC 20549 Attention: Steven Walker, Esquire Re: Esperion Therapeutics, Inc. -- Form AW Withdrawal of Amendment No. 1 to Registration Statement on Form S-3 filed on October 29, 2003 (File No. 333-106988) -------------------------------------------------------------------- Ladies and Gentlemen: Pursuant to Rule 477, this letter requests that you withdraw the Amendment No. 1 to Registration Statement on Form S-3 (File No. 333-106988) that was filed on October 29, 2003. This registration statement was inadvertently submitted with the wrong registration statement file number. The amendment should have been filed as a pre-effective amendment to Registration Statement File No. 333-109645. We will file today Post-Effective Amendment No. 1 to Registration Statement File No. 333-109645 and will request by separate acceleration request effectiveness of that post-effective amendment. Very truly yours, Esperion Therapeutics, Inc. By: /s/ Roger S. Newton, Ph.D. -------------------------------- Name: Roger S. Newton, Ph.D. Title: President and Chief Executive Officer