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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-041785.txt : 20060526
<SEC-HEADER>0000000000-05-041785.hdr.sgml : 20060526
<ACCEPTANCE-DATETIME>20050812134150
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-041785
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050812

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEUROGEN CORP
		CENTRAL INDEX KEY:			0000849043
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				222845714
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		35 NORTHEAST INDUSTRIAL RD
		CITY:			BRANFORD
		STATE:			CT
		ZIP:			06405
		BUSINESS PHONE:		2034888201

	MAIL ADDRESS:	
		STREET 1:		35 NORTHEAST INDUSTRIAL RD
		CITY:			BRANFORD
		STATE:			CT
		ZIP:			06405
PUBLIC REFERENCE ACCESSION NUMBER:		0000849043-05-000008
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


August 12, 2005


Mr. Stephen R. Davis
Chief Business Officer
Neurogen Corporation
33 Northeast Industrial Road
Branford, CT  06405

      Re:	Neurogen Corporation
		Form 10-K for Fiscal Year Ended December 31, 2004
	            File No. 000-18311

Dear Mr. Davis:

	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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