Positron Emission Tomography (PET) imaging requires accurate attenuation correction (AC) to account for photon loss due to tissue density variations. In PET/MR systems, computed tomography (CT), which offers a straightforward estimation of AC is not available. This study presents a deep learning approach to generate synthetic CT (sCT) images directly from Time-of-Flight (TOF) non-attenuation corrected (NAC) PET images, enhancing AC for PET/MR. We first evaluated models pre-trained on large-scale natural image datasets for a CT-to-CT reconstruction task, finding that the pre-trained model outperformed those trained solely on medical datasets. The pre-trained model was then fine-tuned using an institutional dataset of 35 TOF NAC PET and CT volume pairs, achieving the lowest mean absolute error (MAE) of 74.49 HU and highest peak signal-to-noise ratio (PSNR) of 28.66 dB within the body contour region. Visual assessments demonstrated improved reconstruction of both bone and soft tissue structures from TOF NAC PET images. This work highlights the effectiveness of using pre-trained deep learning models for medical image translation tasks. Future work will assess the impact of sCT on PET attenuation correction and explore additional neural network architectures and datasets to further enhance performance and practical applications in PET imaging.