-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 BYF2jQOAegofEKOMYeszXG/Uk9aP6OB+G3zhVYYPunPV3623gj/OWEOfZ0ZBKaP6
 QB3RaXM2vG7rJVTJZejLUw==

<SEC-DOCUMENT>0001144204-06-025027.txt : 20060615
<SEC-HEADER>0001144204-06-025027.hdr.sgml : 20060615
<ACCEPTANCE-DATETIME>20060615182535
ACCESSION NUMBER:		0001144204-06-025027
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060613
FILED AS OF DATE:		20060615
DATE AS OF CHANGE:		20060615

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			COOPER JUDSON A
		CENTRAL INDEX KEY:			0001136611

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-32947
		FILM NUMBER:		06908308

	BUSINESS ADDRESS:	
		STREET 1:		420 LEXINGTON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10170

	MAIL ADDRESS:	
		STREET 1:		61 BANKSVILLE RD
		CITY:			ARMONK
		STATE:			NY
		ZIP:			10504

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Lev Pharmaceuticals Inc
		CENTRAL INDEX KEY:			0001144062
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				880211496
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		122 WEST 42ND STREET
		STREET 2:		SUITE 2606
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10168
		BUSINESS PHONE:		212-682-3096

	MAIL ADDRESS:	
		STREET 1:		122 WEST 42ND STREET
		STREET 2:		SUITE 2606
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10168

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FUN CITY POPCORN INC
		DATE OF NAME CHANGE:	20010628
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v045464_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-06-13</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001144062</issuerCik>
        <issuerName>Lev Pharmaceuticals Inc</issuerName>
        <issuerTradingSymbol>LEVP</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001136611</rptOwnerCik>
            <rptOwnerName>COOPER JUDSON A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O LEV PHARMACEUTICALS, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>122 E 42ND STREET, SUITE 2606</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10168</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chairman and Executive V.P.</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-06-13</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.59</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-06-14</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.59</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>27473417</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>see footnote</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>428235</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>see footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Consists of shares of common stock owned by Prism Ventures, LLC, of which Mr. Cooper own a 50% interest, and the following
 entities, all of which are owned by Prism Ventures, LLC: Newton Partners, LLC, Windsor Ventures, LLC, Sapphire Ventures,
 LLC, Tudor Technology Ventures, LLC and Entry Point Capital LLC.</footnote>
        <footnote id="F2">Consists of shares of common stock owned by certain family members of Mr. Cooper.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Judson Cooper</signatureName>
        <signatureDate>2006-06-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----