| (1) | Registration Statement (Form S-8 No. 333-173858) pertaining to the United Therapeutics Corporation 2011 Share Tracking Awards Plan, | |||||||
| (2) | Registration Statement (Form S-4 No. 333-173857) pertaining to United Therapeutics Corporation common stock, | |||||||
| (3) | Registration Statement (Form S-8 No. 333-179746) pertaining to the United Therapeutics Corporation 2011 Share Tracking Awards Plan, | |||||||
| (4) | Registration Statement (Form S-8 No. 333-182851) pertaining to the United Therapeutics Corporation Employee Stock Purchase Plan, | |||||||
| (5) | Registration Statement (Form S-8 No. 333-188241) pertaining to the United Therapeutics Corporation 2011 Share Tracking Awards Plan, | |||||||
| (6) | Registration Statement (Form S-8 No. 333-197685) pertaining to the United Therapeutics Corporation 2011 Share Tracking Awards Plan, | |||||||
| (7) | Registration Statement (Form S-8 No. 333-205309) pertaining to the United Therapeutics Corporation 2015 Stock Incentive Plan, | |||||||
| (8) | Registration Statement (Form S-8 No. 333-225942) pertaining to the United Therapeutics Corporation 2015 Stock Incentive Plan, | |||||||
| (9) | Registration Statement (Form S-8 No. 333-229992) pertaining to the United Therapeutics Corporation 2019 Inducement Stock Incentive Plan, | |||||||
| (10) | Registration Statement (Form S-8 No. 333-232906) pertaining to the United Therapeutics Corporation 2015 Stock Incentive Plan, | |||||||
| (11) | Registration Statement (Form S-8 No. 333-240156) pertaining to the United Therapeutics Corporation 2015 Stock Incentive Plan, | |||||||
| (12) | Registration Statement (Form S-8 No. 333-258434) pertaining to the United Therapeutics Corporation 2015 Stock Incentive Plan, | |||||||
| (13) | Registration Statement (Form S-8 No. 333-266478) pertaining to the United Therapeutics Corporation 2015 Stock Incentive Plan, | |||||||
| (14) | Registration Statement (Form S-8 No. 333-273590) pertaining to the United Therapeutics Corporation Amended and Restated 2015 Stock Incentive Plan, and | |||||||
| (15) | Registration Statement (Form S-8 No. 333-281117) pertaining to the United Therapeutics Corporation Amended and Restated 2015 Stock Incentive Plan; | |||||||