CORRESPONDENCE

-----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, Dq0+D1tnJQE9GOGu86A335KBl3jer5UK0h25pRnBiJUA9Gv1Isw7PA+KXrePutsq Rhyn5pIrprGqOg1dlvD2wg== 0001193125-08-120997.txt : 20080908 0001193125-08-120997.hdr.sgml : 20080908 20080522181853 ACCESSION NUMBER: 0001193125-08-120997 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080522 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INDEVUS PHARMACEUTICALS INC CENTRAL INDEX KEY: 0000854222 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 043047911 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 33 HAYDEN AVENUE CITY: LEXINGTON STATE: MA ZIP: 02421 BUSINESS PHONE: 6178618444 MAIL ADDRESS: STREET 1: 33 HAYDEN AVENUE CITY: LEXINGTON STATE: MA ZIP: 02421 FORMER COMPANY: FORMER CONFORMED NAME: INTERNEURON PHARMACEUTICALS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm CORRESPONDENCE

May 22, 2008

VIA ELECTRONIC TRANSMISSION

Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant

Securities and Exchange Commission

Division of Corporate Finance

Mail Stop 6010

100 F Street, NE

Washington, DC 20549

Re:

Indevus Pharmaceuticals, Inc.

Form 10-K for the Fiscal Year Ended September 30, 2007

File No. 000-18728

Dear Mr. Rosenberg:

We are writing to acknowledge that Indevus Pharmaceuticals, Inc. (the “Company”) has received the comments (the “Comment Letter”) from the Staff of the Securities and Exchange Commission (the “Staff”), sent in response to the Company’s March 19, 2008 letter to the Staff.

We anticipate finalizing our response to the Comment Letter no later than May 30, 2008.

We appreciate the Staff’s courtesy and cooperation in this process. If you have any questions, please contact me by telephone at (781) 861-8444.

Very Truly Yours,

/s/ Michael W. Rogers

Michael W. Rogers, Executive Vice

President and Chief Financial Officer

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