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                               December 15, 2020

       Paul Mahon
       Executive Vice President and General Counsel
       United Therapeutics Corporation
       1040 Spring Street
       Silver Spring, MD 20910

                                                        Re: United Therapeutics
Corporation
                                                            Annual Report on
Form 10-K
                                                            Filed February 26,
2020
                                                            File No. 000-26301

       Dear Mr. Mahon:

              We have reviewed your filing and have the following comment. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to the comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to the comment, we may have additional comments.

       Annual Report on Form 10-K

       Item 1A. Risk Factors, page 41

   1.                                                   We note that Article
VIII of your Amended and Restated Bylaws provides that a state
                                                        court located within
the State of Delaware will be the exclusive forum for any derivative
                                                        action, unless the
state court does not have jurisdiction, in which case the exclusive forum
                                                        will be the Delaware
federal district court. Please confirm that, in future filings, you will
                                                        include clear and
prominent disclosure regarding the provision, including whether this
                                                        provision applies to
actions arising under the Securities Act or Exchange Act and any
                                                        subject matter
jurisdiction exceptions. In addition, in future filings, please add a risk
                                                        factor discussing the
risks accompanying such provision, including that there is
                                                        uncertainty with
respect to whether a court would enforce this provision, and state that
                                                        stockholders will not
be deemed to have waived your compliance with the federal
                                                        securities laws and the
rules and regulations thereunder.
 Paul Mahon
United Therapeutics Corporation
December 15, 2020
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Li Xiao at 202-551-4391 or Brian Cascio at 202-551-3676
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Dorrie Yale at 202-551-8776 or Suzanne Hayes at 202-551-3675 with any other
questions.



FirstName LastNamePaul Mahon                              Sincerely,
Comapany NameUnited Therapeutics Corporation
                                                          Division of
Corporation Finance
December 15, 2020 Page 2                                  Office of Life
Sciences
FirstName LastName