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| 1110 Spring St. |
October 22, 2009
VIA EDGAR
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 First Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Re: United Therapeutics Corporation
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed February 26, 2009
File No. 000-26301
Dear Mr. Rosenberg:
We refer to the letter of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) dated October 15, 2009, in connection with the Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2008 filed by United Therapeutics Corporation (the “Company”) on February 26, 2009 with the Securities and Exchange Commission. Per our discussion with Gus Rodriguez, Accounting Branch Chief, we hereby respectfully request an extension of the deadline to file our response to the comments contained in the Staff’s letter until November 4, 2009, in light of the Company’s current focus on closing its third quarter accounts and preparing its Quarterly Report on Form 10-Q.
Please do not hesitate to contact the undersigned at (301) 608-9292 ext. 1729, or Stephen I. Glover of Gibson, Dunn & Crutcher LLP at (202) 955-8593 with any questions.
Sincerely, |
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/s/ JOHN M. FERRARI |
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John M. Ferrari |
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Chief Financial Officer and Treasurer |
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United Therapeutics Corporation |
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