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Via Facsimile and U.S. Mail Mail Stop 4720                                                                                                  November 25, 2009   Dr. Alexander J. Denner, Chairman Mr. Paul S. Davit, Corporate Secretary Enzon Pharmaceuticals, Inc. 685 Route 202/206 Bridgewater, New Jersey 08807

Re:      Enzon Pharmaceuticals, Inc.
Preliminary Proxy Statement
Filed November 23, 2009
 File No. 000-12957

Dear Dr. Denner and Mr. Davit:
We have limited our review of your filing to those pending issues we have
addressed in our comments dated Novemb er 13, 2009 pertaining to  your Form 10-K for
the fiscal year ended December 31, 2008.  Pleas e note that any outstanding issues with
respect to your Form 10-K and documents in corporated by reference must be resolved
prior to the staff’s continued pr ocessing of the referenced filing.

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.
 As appropriate, please revise your proxy st atement in response to these comments
within 10 business days or tell us when you will provide us with a response.  You may
wish to provide us with marked copies of th e amendment to expedite our review.  Please
furnish a cover letter with your amendment th at keys your responses to our comments
and provides any requested information.  Deta iled cover letters greatly facilitate our
review.  Please understand that we may have  additional comments after reviewing your
amendment and responses to our comments.

Dr. Alexander J. Denner
Mr. Paul S. Davit Enzon Pharmaceuticals, Inc. November 25, 2009 Page 2
    We urge all persons who are responsible for the accuracy and adequacy of the
disclosure in the filing review ed by the staff to be certain that they have provided all
information investors require for an info rmed decision.  Since the company and its
management are in possession of all facts re lating to a company’s disclosure, they are
responsible for the accuracy and adequacy of the disclosures they have made.

In connection with responding to our comments, please provide, in writing, a
statement from the company acknowledging that:

• The company is responsible for the adequacy and accuracy of the
disclosure in the filing;
• Staff comments or changes to disclosu re in response to staff comments do
not foreclose the Commission from ta king any action with respect to the
filing; and
• The company may not assert staff comments as a defense in any
proceeding initiated by the Commissi on or any person under the federal
securities laws of the United State.
   In addition, please be advise d that the Division of Enfo rcement has access to all
information you provide to the staff of the Di vision of Corporation Finance in connection
with our review of your filing or in response to our comments on your filing.
If you have any questions, please contact John Krug, Senior Counsel at (202) 551-
3862, Suzanne Hayes, Branch Chief, at (202) 551-3675, Daniel Greenspan, Special
Counsel, at (202) 551-3623, or me at (202) 551-3679.

Sincerely,

Jeffrey Riedler Assistant Director