<SEC-DOCUMENT>0001104659-23-125532-index.html : 20240117
<SEC-HEADER>0001104659-23-125532.hdr.sgml : 20240117
<ACCEPTANCE-DATETIME>20231213060201
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-125532
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20231213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITED THERAPEUTICS Corp
		CENTRAL INDEX KEY:			0001082554
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				521984749
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 SPRING ST
		CITY:			SILVER SPRING
		STATE:			MD
		ZIP:			20910
		BUSINESS PHONE:		3016089292

	MAIL ADDRESS:	
		STREET 1:		1000 SPRING ST
		CITY:			SILVER SPRING
		STATE:			MD
		ZIP:			20910

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNITED THERAPEUTICS CORP
		DATE OF NAME CHANGE:	19990324
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2332123d3_corresp-img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2332123d3_corresp-img01.jpg

</DOCUMENT>
</SEC-DOCUMENT>