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SEC Company Response from ENZON PHARMACEUTICALS, INC. (ENZN) (CIK 0000727510) (VISK) — Mar 29, 2006

ENZON PHARMACEUTICALS, INC. (ENZN) (CIK 0000727510)
Date: March 29, 2006 · CIK: 0000727510 · Accession: 0000932799-06-000108

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File numbers found in text: 000-12957

Referenced dates: March 28, 2006

Date
March 29, 2006
Author
Title: Vice President and General Counsel
Form
CORRESP
Company
ENZON PHARMACEUTICALS, INC. (ENZN) (CIK 0000727510)

Letter

Re: Enzon Pharmaceuticals, Inc. Preliminary Proxy Statement filed March 22, 2006 File No. 000-12957

ENZON PHARMACEUTICALS, INC.

March 29, 2006

VIA Facsimile and EDGAR

Division of Corporation Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attention: John L. Krug Jeffrey Riedler

Gentlemen:

In connection with our response to the letter dated March 28, 2006 from the Staff of the Commission, the Staff providing certain comments regarding the Schedule 14A Preliminary Proxy Statement (the "Proxy Statement") of Enzon Pharmaceuticals, Inc. (the "Company") filed on March 22, 2006, the Company acknowledges that:

o the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

o 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

o the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
By: /s/ LAWRENCE R. MILLER
Name: Lawrence R. Miller
Title: Vice President and General Counsel

Show Raw Text
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<TEXT>

                           ENZON PHARMACEUTICALS, INC.

March 29, 2006

VIA Facsimile and EDGAR

Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention:        John L. Krug
                  Jeffrey Riedler

Re:      Enzon Pharmaceuticals, Inc.
         Preliminary Proxy Statement filed March 22, 2006
         File No. 000-12957

Gentlemen:

     In connection with our response to the letter dated March 28, 2006 from the
     Staff of the Commission, the Staff providing certain comments regarding the
     Schedule 14A Preliminary  Proxy Statement (the "Proxy  Statement") of Enzon
     Pharmaceuticals,  Inc. (the "Company") filed on March 22, 2006, the Company
     acknowledges that:

     o    the  Company is  responsible  for the  adequacy  and  accuracy  of the
          disclosure in the filing;

     o    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

     o    the  Company  may  not  assert  staff  comments  as a  defense  in any
          proceeding initiated by the Commission or any person under the federal
          securities laws of the United States.

                                    Very truly yours,

                                    By: /s/ LAWRENCE R. MILLER
                                    Name:  Lawrence R. Miller
                                    Title:  Vice President and General Counsel

cc:      Kevin T. Collins, Esq.

</TEXT>
</DOCUMENT>