SEC Company Response from Viskase Holdings, (VISK) — Jan 28, 2026
Viskase Holdings, Inc.
Date: Jan. 28, 2026 · CIK: 0000727510 · Accession: 0001104659-26-007497
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File numbers found in text: 333-293019
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CORRESP 1 filename1.htm Enzon Pharmaceuticals, Inc. 20 Commerce Drive, Suite 135 Cranford, NJ 07016 (732) 980-4500 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 January 28, 2026 Re: Enzon Pharmaceuticals, Inc. Registration Statement on Form S-4 File No. 333-293019 Dear Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Enzon Pharmaceuticals, Inc. (the "Company") respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 (File No. 333-293019), as amended (the "Registration Statement"), be accelerated by the U.S. Securities and Exchange Commission to 4:30 p.m., Eastern Time, on January 30, 2026, or as soon as practicable thereafter. The Company respectfully requests to be notified of such effectiveness by a telephone call to the Company's counsel, Thompson Hine LLP, to Todd Mason at (212) 908-3946, with such effectiveness to also be confirmed in writing to Todd.Mason@thompsonhine.com. Sincerely, Enzon Pharmaceuticals, Inc. By: /s/ Richard L. Feinstein Name: Richard L. Feinstein Title: Chief Executive Officer, Chief Financial Officer and Secretary cc: Todd Mason, Thompson Hine LLP