Lower thyroid hormone and higher TSH values encountered in hypothyroidism increase T-cholesterol, LDL-cholesterol, and triglyceride values by decreasing lipoprotein lipase function, reducing the activity of cholesterol 7α-hydroxylase and ATP-binding cassette transporter G5/8, and increasing Niemann–Pick C1-like 1 protein concentration; however, these changes are seen in patients with overt hypothyroidism [56]. This evidence concerns the gene CYP7A1 and hypothyroidism.