| (1) | Registration Statement (Form S-4 No. 333-173857) pertaining to United Therapeutics Corporation common stock, | |||||||
| (2) | Registration Statement (Form S-8 No. 333-182851) pertaining to the United Therapeutics Corporation Employee Stock Purchase Plan, | |||||||
| (3) | Registration Statements (Form S-8 No. 333-205309, Form S-8 No. 333-225942, Form S-8 No. 333-232906, Form S-8 No. 333-240156, Form S-8 No. 333-258434, Form S-8 No. 333-266478) pertaining to the United Therapeutics Corporation 2015 Stock Incentive Plan, | |||||||
| (4) | Registration Statement (Form S-8 No. 333-229992) pertaining to the United Therapeutics Corporation 2019 Inducement Stock Incentive Plan, and | |||||||
| (5) | Registration Statements (Form S-8 No. 333-273590, Form S-8 No. 333-281117, Form S-8 No. 333-289068) pertaining to the United Therapeutics Corporation Amended and Restated 2015 Stock Incentive Plan; | |||||||