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