-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 RFVPhTK57qP6+8afTECVdfJ2FXuIw9ghsGBwl3ldeb7S+volqsGiqK0zNscMnFVi
 1Wvv0S701e66fJKnVX4pyw==

<SEC-DOCUMENT>0000000000-08-015111.txt : 20080418
<SEC-HEADER>0000000000-08-015111.hdr.sgml : 20080418
<ACCEPTANCE-DATETIME>20080324093328
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-015111
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080324

FILED FOR:		

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

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1110 SPRING ST
		CITY:			SILVER SPRING
		STATE:			MD
		ZIP:			20910
		BUSINESS PHONE:		3016089292

	MAIL ADDRESS:	
		STREET 1:		1110 SPRING ST
		CITY:			SILVER SPRING
		STATE:			MD
		ZIP:			20910
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-07-014511
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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