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                              October 11, 2023

       Tom Reilly
       Executive Vice President and Chief Financial Officer
       Amarin Corporation plc
       Iconic Offices, The Greenway
       112     114 St Stephens Green
       Block C Ardilaun Court
       Dublin 2

                                                        Re: Amarin Corporation
plc
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Filed March 1, 2023
                                                            File No. 000-21392

       Dear Tom Reilly:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments.

              Please respond to this letter 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 a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2022

       Notes to Consolidated Financial Statements
       Note 2   Significant Accounting Policies
       Inventory, page F-10

   1.                                                   Tell us and clarify in
future filings the meaning of "normal operating cycle" as used in
                                                        your accounting policy
disclosure and why the criteria is appropriate for classification of
                                                        inventory as long-term.
Discuss the shelf-life associated with your product and explain
                                                        why you believe you
will be able to realize the inventory prior to the expiration of
                                                        the shelf life.
 Tom Reilly
FirstName LastNameTom
Amarin Corporation plc Reilly
Comapany
October 11,NameAmarin
            2023       Corporation plc
October
Page 2 11, 2023 Page 2
FirstName LastName
Restructurings, page F-14

2.       Please tell us and confirm you will disclose in future filings your
accounting policy for
         recognizing restructuring charges or direct us to existing disclosure.
Provide us the GAAP
         guidance used for your accounting treatment.
       In closing, 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.

       Please contact Ibolya Ignat at 202-551-3636 or Mary Mast at 202-551-3613
with any
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences