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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-008960.txt : 20061005
<SEC-HEADER>0000000000-06-008960.hdr.sgml : 20061005
<ACCEPTANCE-DATETIME>20060222084009
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-008960
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060222

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NOVEN PHARMACEUTICALS INC
		CENTRAL INDEX KEY:			0000815838
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				592767632
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		11960 SW 144TH ST
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33186
		BUSINESS PHONE:		3052535099

	MAIL ADDRESS:	
		STREET 1:		11960 SW 144TH STREET
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33185
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-05-002602
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


February 22, 2006


Ms. Diane M. Barrett
Vice President & Chief Financial Officer
Noven Pharmaceuticals, Inc.
11960 S.W. 144th Street
Miami, Florida 33186

Re:	Noven Pharmaceuticals, Inc.
	Form 10-K for Fiscal Year Ended December 31, 2004
	File No. 0-17254

Dear Ms. Barrett:

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

								Sincerely,


      Kevin Woody
								Branch Chief


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