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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-005253.txt : 20060726
<SEC-HEADER>0000000000-06-005253.hdr.sgml : 20060726
<ACCEPTANCE-DATETIME>20060131120037
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-005253
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060131

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENZO BIOCHEM INC
		CENTRAL INDEX KEY:			0000316253
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MEDICAL LABORATORIES [8071]
		IRS NUMBER:				132866202
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		60 EXECUTIVE BLVD
		CITY:			FARMINGDALE
		STATE:			NY
		ZIP:			11735
		BUSINESS PHONE:		5167555500

	MAIL ADDRESS:	
		STREET 1:		ENZO BIOCHEM INC
		STREET 2:		60 EXECUTIVE BLVD
		CITY:			FARMINGDALE
		STATE:			NY
		ZIP:			11735
PUBLIC REFERENCE ACCESSION NUMBER:		0000930413-04-004751
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


January 31, 2006


Mr. Barry W. Weiner
President, Chief Financial Officer, and Director
Enzo Biochem, Inc.
60 Executive Boulevard
Farmingdale, NY  11735

Re:	Enzo Biochem, Inc.
	Form 10-K for the Fiscal Year Ended July 31, 2004
	Filed October 14, 2004
	File No. 001-09974

Dear Mr. Weiner:


	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,


								Jim Atkinson
      Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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