-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, J48RhDouBo5MeQ0ug++sFC3fAl+5M7BLNdG6nn97N4Kk8IonpBov0hE8pZbiLtTZ f5F76JtXHVNnVK9Y0+XqtA== 0001125282-06-003674.txt : 20061023 0001125282-06-003674.hdr.sgml : 20061023 20060623172308 ACCESSION NUMBER: 0001125282-06-003674 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060623 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENZON PHARMACEUTICALS INC CENTRAL INDEX KEY: 0000727510 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 222372868 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 685 ROUTE 202/206 CITY: BRIDGEWATER STATE: NJ ZIP: 08807 BUSINESS PHONE: 908 541 8671 MAIL ADDRESS: STREET 1: 685 ROUTE 202/206 STREET 2: ATT: GENERAL COUNSEL CITY: BRIDGEWATER STATE: NJ ZIP: 08807 FORMER COMPANY: FORMER CONFORMED NAME: ENZON PHARMACEUTICALS INC DATE OF NAME CHANGE: 20021211 FORMER COMPANY: FORMER CONFORMED NAME: ENZON PHARMACEUTICAL INC DATE OF NAME CHANGE: 20021210 FORMER COMPANY: FORMER CONFORMED NAME: ENZON INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Prepared and filed by St Ives Financial

ENZON PHARMACEUTICALS, INC.
685 Route 202/206
Bridgewater, NJ 08807

June 23, 2006

VIA EDGAR:
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Celeste M. Murphy, Esq.

Re: Enzon Pharmaceuticals, Inc.
Schedule TO filed June 6, 2006 (File No. 005-35587 )

Ladies and Gentlemen:

Enzon Pharmaceuticals, Inc. (the “Company”) hereby acknowledges the following:

  1. The Company is responsible for the adequacy and accuracy of the disclosure in the filings;
  2. Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from 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:   Executive Vice President, Finance
                   and Chief Financial Officer

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