Revised Risk Factors

Aegerion Pharmaceuticals, Inc. ("Company") is filing the risk factors attached hereto as Exhibit 99.1 for the purpose of updating and superseding the risk factor disclosure contained in its prior public filings, including those discussed under the caption "Risk Factors" in its Annual Report on Form 10-K for the year ended December 31, 2011, which was filed with the Securities and Exchange Commission ("SEC") on March 15, 2012 ("2011 Form 10-K"), and its Quarterly Report on Form 10-Q for the period ended September 30, 2012, which was filed with the SEC on November 9, 2012.

Recent Adoption of New Accounting Standard

The Company also is filing this Current Report on Form 8-K to disclose the retrospective impact of the adoption of the Financial Accounting Standards Board's ("FASB") amended accounting standard, Comprehensive Income (Topic 220), Presentation of Comprehensive Income, an amendment of the FASB Accounting Standards Codification (ASU No. 2011-05, as amended by ASU No. 2011-12) ("New Accounting Standard") on its historical financial statements, as presented in the 2011 Form 10-K. The Company adopted the New Accounting Standard on the presentation of comprehensive income (loss) in the Company's first quarter 2012 financial statements as reported on its Quarterly Report on Form 10-Q for the period ended March 31, 2012, which was filed with the SEC on May 10, 2012. The New Accounting Standard is to be applied retrospectively and requires, among other things, that the Company disclose the components of comprehensive income
(loss) in either (1) a continuous statement of comprehensive income (loss) or
(2) two separate but consecutive statements. The retrospective application of the New Accounting Standard has not yet been reflected in the Company's annual financial statements; however, the information is provided in the table below. The table below presents the Company's Consolidated Statements of Comprehensive Loss for each of the five years in the period ended December 31, 2011, which should be read in conjunction with the information in the 2011 Form 10-K.

                         Aegerion Pharmaceuticals, Inc.

                 Consolidated Statements of Comprehensive Loss

                                  (Unaudited)



                                                                                 Years Ended December 31,

                                                     2011               2010               2009               2008               2007
Net loss                                         $ (39,468,187 )    $ (14,253,841 )    $ (12,196,002 )    $ (25,035,035 )    $ (20,194,242 )
Other comprehensive income (loss):
Foreign currency translation                           (19,949 )               -                  -                  -                  -
Unrealized gains (losses) on marketable
securities:
Unrealized holding gains on available-for-sale
investments                                            129,077            510,000             80,759                 -                  -
Less: Reclassification adjustments for gains
included in net loss                                  (747,884 )               -                  -                  -                  -

Unrealized gains (losses) on marketable
securities, net                                       (618,807 )          510,000             80,759                 -                  -

Other comprehensive income (loss)                     (638,756 )          510,000             80,759                 -                  -

Comprehensive loss                               $ (40,106,943 )    $ (13,743,841 )    $ (12,115,243 )    $ (25,035,035 )    $ (20,194,242 )

(d) Exhibits.

Exhibit No. Description

99.1 Risk Factors