LIMITED POWER OF ATTORNEY

The undersigned hereby constitutes and appoints each of Sheldon Koenig and Benjamin Looker, signing singly, and with full

power of substitution, the undersigned's true and lawful

attorney-in-fact to:

(1) execute for and on behalf of the undersigned, in the

undersigned's capacity as an officer and/or director of Esperion

Therapeutics, Inc. (the "Company"), from time to time the

following U.S. Securities and Exchange Commission ("SEC") forms:

(i) Form ID, including any attached documents, to effect the

assignment of codes to the undersigned to be used in the

transmission of information to the SEC using the EDGAR System;

(ii) Form 3, Initial Statement of Beneficial Ownership of

Securities, including any attached documents; (iii) Form 4,

Statement of Changes in Beneficial Ownership of Securities,

including any attached documents; (iv) Form 5, Annual Statement

of Beneficial Ownership of Securities in accordance with Section

16(a) of the Securities Exchange Act of 1934, as amended, and the

rules thereunder, including any attached documents; (v) Schedule

13D and (vi) amendments of each thereof, in accordance with the

Securities Exchange Act of 1934, as amended, and the rules

thereunder, including any attached documents;

(2) do and perform any and all acts for and on behalf of the

undersigned which may be necessary or desirable to complete and

execute any such Form 3, 4 or 5, Schedule 13D or any amendment(s)

thereto, and timely file such form(s) with the SEC and any

securities exchange, national association or similar authority;

and

(3) take any other action of any type whatsoever in

connection with the foregoing which, in the opinion of such

attorney-in-fact, may be of benefit to, in the best interest of,

or legally required by, the undersigned, it being understood that

the documents executed by such attorney-in-fact on behalf of the

undersigned pursuant to this Power of Attorney shall be in such

form and shall contain such terms and conditions as such

attorney-in-fact may approve in such attorney-in-fact's

discretion.

The undersigned hereby grants to each such attorney-in-fact,

acting singly, full power and authority to do and perform any and

every act and thing whatsoever requisite, necessary or proper to

be done in the exercise of any of the rights and powers herein

granted, as fully to all intents and purposes as the undersigned

might or could do if personally present, with full power of

substitution or revocation, hereby ratifying and confirming all

that such attorney-in-fact, or such attorney-in-fact's substitute

or substitutes, shall lawfully do or cause to be done by virtue

of this power of attorney and the rights and powers herein

granted. The undersigned acknowledges that the foregoing

attorneys-in-fact, in serving in such capacity at the request of

the undersigned, are not assuming, nor is the Company assuming,

any of the undersigned's responsibilities to comply with Section

16 or Regulation 13D-G of the Securities Exchange Act of 1934, as

amended. The undersigned hereby agrees to indemnify the attorney

in fact and the Company from and against any demand, damage,

loss, cost or expense arising from any false or misleading

information provided by the undersigned to the attorney-in fact.

This Power of Attorney shall remain in full force and effect

until the undersigned is no longer required to file such forms

with respect to the undersigned's holdings of and transactions in

securities issued by the Company, unless earlier revoked by the

undersigned in a signed writing delivered to the foregoing

attorneys-in-fact.

IN WITNESS WHEREOF, the undersigned has caused this Power of

Attorney to be executed as of May 24, 2022.

/s/ Dr. Antonio Gotto

________________

Antonio Gotto

GOTTO ANTONIO M JR MD D PHIL 4