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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

Date
January 28, 2026
Author
By
Form
CORRESP
Company
Viskase Holdings, Inc.

Letter

VIA EDGAR Division of Corporation Finance 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.

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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