United States securities and exchange commission logo

                          November 17, 2020

       Andrew Rackear
       Chief Executive Officer and Secretary
       Enzon Pharmaceuticals, Inc.
       20 Commerce Drive (Suite 135)
       Cranford, NJ 07016

                                                        Re: Enzon
Pharmaceuticals, Inc.
Statement on Form S-1
                                                            Filed November 12,
                                                            File No. 333-250031

       Dear Mr. Rackear:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact David
Gessert at 202-551-2326 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences