SecProbe.io

May 7, 2009

Via U.S. Mail and facsimile at 917-777-3360

Daniel E. Stoller, Esq. Skadden, Arps, Slate, Meagher & Flom LLP  Four Times Square New York, New York 10036
Re: Enzon Pharmaceuticals, Inc. (“Enzon” or “the Company”)
 Preliminary Proxy Statement on Schedule 14A filed April 28, 2009  File No. 000-12957
Dear Mr. Stoller:
 We have reviewed the filing listed above and have the following comments.
Where indicated, we think you should revise  your document in response to these
comments.  If you disagree, we will consider  your explanation as to why a comment is
inapplicable or a revision is unnecessary.  Pl ease be as detailed as necessary in your
explanation.  In some of our comments, we  may ask you to provide us with supplemental
information so we may better understand your  disclosure.  After reviewing this
information, we may or may not raise additional comments.   Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing.  We look forward to  working with you in these respects.  We
welcome any questions you may have about our  comments or any other aspect of our
review.  Feel free to call us at the telephone numbers listed at the end of this letter.

Schedule 14A

General

1. We note that you have created a box on the front cover page identifying this filing
as a preliminary consent revocation statement.  As you are aware, the definition of proxy in Rule 14a-1(f) includes consents wh ich may take the form of failure to
object or to dissent.  Please  advise us to what consideration has been given to
revising the front cover page to conform to  that of form Schedule 14A.  See Rule
14a-6(m) in Schedule 14A.

2. Please confirm that you will post your pr oxy materials on a specified, publicly-
accessible Internet Web site (other than  the Commission’s EDGAR Web site) and
provide record holders with a notice in forming them that the materials are

Daniel E. Stoller
Skadden, Arps, Slate, Meagher & Flom LLP  May 7, 2009 Page 2
available and explaining how to access those materials.  Refer to Exchange Act Rule 14a-16 and Release 34-56135 available at http://www.sec.gov/rules/final/2007/34-56135.pdf
.
   Reasons to Reject the DellaCamera Consent Solicitation

 The Board believes that the DellaCamera Proposals are unnecessary and disruptive,

page 3

3. Please provide a basis for your statement that, “The Board believes that the
DellaCamera Proposals result from a seve ral year campaign against Mr. Buchalter
and the Company and are designed to further the DellaCamera Group’s own
interests.”

Effectiveness of Consents, page 9

4. Please disclose how the issuer intends to  notify security holders of when the
consent revocation so licitation expires.
 Solicitation of Consent Revocations

Cost and Method, page 10

5. We note that you intend to solicit proxies via electronic mail, personally,
telephonically, via Internet  or facsimile. Please be advised that all written
soliciting materials, including any e-mails or scripts to be used in soliciting
proxies must be filed under the cover of Schedule 14A on the date of first use.
Refer to Rule 14a-6(b) and (c).  Please confirm your understanding.

* * *
  As appropriate, please amend your filing and respond to these comments.  You may wish to provide us with marked copies of the amendment to e xpedite our review.
Please furnish a cover letter with your amendment that ke ys your responses to our
comments and provides any requested inform ation.  Detailed cover letters greatly
facilitate our review.  Please understand th at we may have additional comments after
reviewing your amendment and responses to our comments.
  We urge all persons who are responsible  for the accuracy and adequacy of the
disclosure in the filing to be certain that the filing includes all in formation required under
the Securities Exchange Act of 1934 and th at they have provided all information
investors require for an informed investment  decision.  Since the filing persons are in
possession of all facts relating to the filing pe rsons’ disclosure, they  are responsible for
the accuracy and adequacy of the disclosures they have made.

Daniel E. Stoller
Skadden, Arps, Slate, Meagher & Flom LLP  May 7, 2009 Page 3   In connection with responding to our comments, please provide, in writing, a
statement from each of the participants acknowledging that:
‚ the participants are responsible for the ad equacy and accuracy of the disclosure in
the filing;
‚ staff comments or changes to disclosure  in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and

‚ the participants may not assert staff co mments as a defense in any proceeding
initiated by the Commission or any person under the federal secu rities laws of the
United States.
  In addition, please be advi sed that the Division of En forcement has access to all
information you provide to the staff of the Divi sion of Corporation Fi nance in our review
of your filing or in response to our comments on your filing.
Please direct any questions to Mike  Rosenthall at 202.551.3674 or to me at
202.551.3444.  You may also contact me via facsimile at 202.772.9203.  Please send all
correspondence to us at the following ZIP code: 20549-3628.

Sincerely,

Perry J. Hindin Special Counsel Office of Mergers and Acquisitions