| 1040 Spring St. |
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April 8, 2011
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 |
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| Form 10-K for the Fiscal Year Ended December 31, 2010 |
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| Filed February 24, 2011 |
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| File No. 000-26301 |
Dear Mr. Rosenberg:
I refer to the letter of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) dated April 6, 2011, in connection with the Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2010 filed by United Therapeutics Corporation (the “Company”) on February 24, 2011 with the Securities and Exchange Commission. Per my discussion with Dana Hartz, Staff Accountant, the Company hereby respectfully requests an extension of the deadline to file its response to the comments contained in the Staff’s letter until May 4, 2011, in light of the Company’s current focus on closing its first 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,
/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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