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EXHIBIT 31.4

CERTIFICATION

I, Timothy M. Mayleben, Chief Financial Officer of Esperion Therapeutics, Inc.,
certify that:

1.     I have
reviewed this quarterly report on Form 10-Q/A of Esperion
Therapeutics, Inc.;

2.     Based on my knowledge, this quarterly report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this quarterly
report;

3.     The registrants other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15 (e) and 15d-15 (e)) for the registrant and have:



| | a) |  | designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including
its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this quarterly report
is being prepared;
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| | b) |  | evaluated the effectiveness of the registrants disclosure controls
and procedures and presented in this quarterly report our conclusions
about the effectiveness of the disclosure controls and procedures, as of
the end of the period covered by this quarterly report based upon such
evaluation; and                                                                               
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| | c) |  | disclosed in this quarterly report any change in the registrants
internal control over financial reporting that occurred during the
registrants most recent fiscal quarter that has materially affected, or
is reasonably likely to materially affect, the registrants internal
control over financial reporting; and                                                                

4.     The registrants other certifying officer and I have disclosed, based on
our most recent evaluation of internal control over financial reporting, to the
registrants auditors and the audit committee of registrants board of
directors (or persons performing the equivalent functions):



| | a) |  | all significant deficiencies and material weaknesses in the design
or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrants ability to
record, process, summarize and report financial information; and
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| | b) |  | any fraud, whether or not material, that involves management or
other employees who have a significant role in the registrants internal
control over financial reporting.                                                                                               

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|/s/ Timothy M. Mayleben

Timothy M. Mayleben,Chief Financial Officer |  | 

Date: October 28, 2003