-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IvMVYY02jd4w3F2kDNTFfXnfOM62uK0pr2aHW8g1sUScG4Z7CtLJYZWPxR2YxXHW
 MAxnI3f3AoGu3zp/6E7akA==

<SEC-DOCUMENT>0000000000-07-055871.txt : 20080519
<SEC-HEADER>0000000000-07-055871.hdr.sgml : 20080519
<ACCEPTANCE-DATETIME>20071114183126
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-055871
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071114

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMISPHERE TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000805326
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				133306985
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		240 CEDAR KNOLLS RD.
		STREET 2:		SUITE 200
		CITY:			CEDAR KNOLLS
		STATE:			NJ
		ZIP:			07927
		BUSINESS PHONE:		973-532-8000

	MAIL ADDRESS:	
		STREET 1:		240 CEDAR KNOLLS RD.
		STREET 2:		SUITE 200
		CITY:			CEDAR KNOLLS
		STATE:			NJ
		ZIP:			07927

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CLINICAL TECHNOLOGIES ASSOCIATES INC
		DATE OF NAME CHANGE:	19920128
PUBLIC REFERENCE ACCESSION NUMBER:		0001206774-07-000576
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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