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SEC Company Response from ENZON PHARMACEUTICALS, INC. (ENZN) (CIK 0000727510) (VISK) — Nov 30, 2009

ENZON PHARMACEUTICALS, INC. (ENZN) (CIK 0000727510)
Date: Nov. 30, 2009 · CIK: 0000727510 · Accession: 0001341004-09-002369

Regulatory Compliance Financial Reporting Related Party / Governance

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File numbers found in text: 000-12957

Referenced dates: November 25, 2009

Date
Nov. 30, 2009
Author
ENZON
Form
CORRESP
Company
ENZON PHARMACEUTICALS, INC. (ENZN) (CIK 0000727510)

Letter

VIA EDGAR TRANSMISSION Division of Corporation Finance Securities and Exchange Commission Enzon Pharmaceuticals, Inc. Preliminary Proxy Statement Filed on November 23, 2009 File No. 000-12957

Dear Mr. Krug:

In response to your request in the letter dated November 25, 2009 relating to the above-referenced filing on Schedule 14A, Enzon Pharmaceuticals, Inc. (the "Company") hereby acknowledges the following:

1.

The Company is responsible for the adequacy and accuracy of the disclosure in the Company's filing;

2.

Comments from the Staff (the "Staff") of the Securities and Exchange Commission (the "Commission") or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

3.

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,
ENZON
PHARMACEUTICALS, INC.

Show Raw Text
CORRESP
1
filename1.htm

    enzon.htm

      Enzon
Pharmaceuticals, Inc.

      685
Route 202/206

      Bridgewater,
NJ 08807

      November
30, 2009

      VIA
EDGAR TRANSMISSION

                John
      L. Krug, Esq.

                Senior
      Counsel

                Division
      of Corporation Finance

                Securities
      and Exchange Commission

                100
      F Street, N.E.

                Washington,
      D.C.  20549-4720

                Re:

                Enzon
      Pharmaceuticals, Inc.

                Preliminary
      Proxy Statement

                Filed
      on November 23, 2009

              File No. 000-12957

      Dear
Mr. Krug:

      In
response to your request in the letter dated November 25, 2009 relating to the
above-referenced filing on Schedule 14A, Enzon Pharmaceuticals, Inc. (the
"Company") hereby acknowledges the following:

                1.

                The
      Company is responsible for the adequacy and accuracy of the disclosure in
      the Company's filing;

                2.

                Comments
      from the Staff (the "Staff") of the Securities and Exchange Commission
      (the "Commission") or changes to disclosure in response to Staff comments
      do not foreclose the Commission from taking any action with respect to the
      filing; and

                3.

                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,

                ENZON
      PHARMACEUTICALS,  INC.

                By:

                /s/
      Craig A. Tooman

                Name:

                Craig
      A. Tooman

                Title:

                EVP
      Finance and CFO

                cc:

                Susanne
      Hayes, Esq., Securities and Exchange Commission

                Daniel
      Greenspan, Esq., Securities and Exchange Commission

                Daniel
      E. Stoller, Esq., Skadden, Arps, Slate, Meagher & Flom
    LLP

                Richard
      J. Grossman, Esq., Skadden, Arps, Slate, Meagher & Flom
      LLP