Enzon
Pharmaceuticals, Inc.
685
Route 202/206
Bridgewater,
NJ 08807
November
30, 2009
VIA
EDGAR TRANSMISSION
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John
L. Krug, Esq.
Senior
Counsel
Division
of Corporation Finance
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549-4720
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Re:
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Enzon
Pharmaceuticals, Inc.
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Preliminary
Proxy Statement
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Filed
on November 23, 2009
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| File No. 000-12957 |
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Dear
Mr. Krug:
In
response to your request in the letter dated November 25, 2009 relating to the
above-referenced filing on Schedule 14A, Enzon Pharmaceuticals, Inc. (the
"Company") hereby acknowledges the following:
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1.
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The
Company is responsible for the adequacy and accuracy of the disclosure in
the Company's filing;
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2.
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Comments
from the Staff (the "Staff") of the Securities and Exchange Commission
(the "Commission") or changes to disclosure in response to Staff comments
do not foreclose the Commission from taking any action with respect to the
filing; and
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3.
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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.
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Very
truly yours,
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ENZON
PHARMACEUTICALS, INC.
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By:
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/s/
Craig A. Tooman
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Name:
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Craig
A. Tooman
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Title:
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EVP
Finance and CFO
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cc:
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Susanne
Hayes, Esq., Securities and Exchange Commission
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Daniel
Greenspan, Esq., Securities and Exchange Commission
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Daniel
E. Stoller, Esq., Skadden, Arps, Slate, Meagher & Flom
LLP
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Richard
J. Grossman, Esq., Skadden, Arps, Slate, Meagher & Flom
LLP
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