<SEC-DOCUMENT>0000814133-21-000007.txt : 20210209
<SEC-HEADER>0000814133-21-000007.hdr.sgml : 20210209
<ACCEPTANCE-DATETIME>20210209145646
ACCESSION NUMBER:		0000814133-21-000007
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210209
DATE AS OF CHANGE:		20210209

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Esperion Therapeutics, Inc.
		CENTRAL INDEX KEY:			0001434868
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-87536
		FILM NUMBER:		21605832

	BUSINESS ADDRESS:	
		STREET 1:		3891 RANCHERO DRIVE, SUITE 150
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48108
		BUSINESS PHONE:		734-887-3903

	MAIL ADDRESS:	
		STREET 1:		3891 RANCHERO DRIVE, SUITE 150
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48108

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HDL THERAPEUTICS INC
		DATE OF NAME CHANGE:	20080513

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WASATCH ADVISORS INC
		CENTRAL INDEX KEY:			0000814133
		IRS NUMBER:				870319391
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		505 WAKARA WAY
		STREET 2:		3RD FLOOR
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84108
		BUSINESS PHONE:		8015330777

	MAIL ADDRESS:	
		STREET 1:		505 WAKARA WAY
		STREET 2:		3RD FLOOR
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84108
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>espr221.txt
<TEXT>
SCHEDULE 13G
Amendment No. 1
Name of Issuer: Esperion Therapeutics Inc.
Title of Class of Securities: Common Stock
CUSIP Number: 29664W105
Item 1: Reporting Person: Wasatch Advisors, Inc. 87-0319391
Item 2: Check Box If Member of Group: Not Applicable
Item 3: SEC Use
Item 4: Place of Organization: Utah
Items 5-8: Number of Shares Owned With:
Item 5: Sole Voting Power: 3,998,010
Item 6: Shared Voting Power: 0
Item 7: Sole Dispositive Power: 3,998,010
Item 8: Shared Dispositive Power: 0
Item 9: Aggregate Amount Owned: 3,998,010
Item 10: Check Box If Aggregate Amount Excludes Certain Shares: N/A
Item 11: Percent of Class Owned: 14.3%
Item 12: Type of Reporting Person: IA

Item 1(a): Name of Issuer: Esperion Therapeutics Inc.
Item l(b): Address of Issuer:
3891 Rachero Drive, Ann Arbor, MI 48108
Item 2(a): Name of Person Filing: Wasatch Advisors, Inc.
Item 2(b): Address: 505 Wakara Way, Salt Lake City, UT 84108
Item 2(c): Citizenship: Not Applicable
Item 2(d): Title of Class of Securities: Common Stock
Item 2(e): CUSIP Number: 29664W105
Item 3(e): Investment Adviser registered under section 203 of the Investment
Advisers Act of 1940
Item 4(a): 	Amount Owned: 3,998,010
Item 4(b): 	Percent of Class Owned: 14.3%
Item 4(c)(i): Sole Voting Power: 3,998,010
Item 4(c)(ii): Shared Voting Power: 0
Item 4(c)(iii): Sole Dispositive Power: 3,998,010
Item 4(c)(iv): Shared Dispositive Power: 0
Item 5: Check Box If Ownership Is 5% or Less of Class: [ ]
Item 6. Ownership of More Than 5% on Behalf of Another Person: N/A
Item 7: Identification of Subsidiary: Not Applicable
Item 8: Identification of Members of Group: Not Applicable
Item 9: Notice of Dissolution of Group: Not Applicable
Item 10: Certification:
By signing below I certify that, to the best of my knowledge and belief,
the securities referred to above were acquired in the ordinary course of
business and were not acquired for the purpose of and do not have the effect
of changing or influencing the control of the issuer of such securities and
were not acquired in connection with or as a participant in any transaction
having such purpose or effect.

SIGNATURE
After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete
and correct as of December 31, 2020.
Date: 02/09/21
Signature: /s/JB Taylor
Name/Title: JB Taylor/CEO
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>