SecProbe.io

Mail Stop 6010       April 16, 2009
Via Facsimile and U.S. Mail

Eugene Seymour Chief Executive Officer NanoViricides, Inc. 131 Wood Street, Suite 205 West Haven, CT 06516
 Re: NanoViricides, Inc.
  Preliminary Information Statement on Schedule 14C
  Filed April 8, 2009   File No. 000-52318

Dear Mr. Seymour:
This is to advise you that we  have limited our review of the above information statement
to the issues identified below.  We will make no further review of this filing.
Where indicated, we think you should revise  your document in response to these
comments.  If you disagree, we will consider your explanation as to why our comment is
inapplicable or a revision is unnecessary.  Please be as detailed as necess ary in your explanation.
After reviewing this information, we ma y or may not raise additional comments.
 General

1. Please revise your disclosure to include a di scussion of your plans to issue blank check
preferred stock. If you have no such plans for the foreseeable future, please revise to
include a statement saying this. Please al so include a discussi on of the potential
ramifications of authorizing blank check preferred stock on the rights and economic
interests of holders of your common stock.

* * *
  As appropriate, please revise your information statement in response to these comments.
You may wish to provide us with marked copies of the revised document to  expedite our review.
Please furnish a response letter th at keys your responses to our co mments.  Detailed cover letters
greatly facilitate our review.  Please file your cover letter on EDGAR under the form type label

Eugene Seymour
NanoViricides, Inc. April 16, 2009 Page 2  CORRESP.  Please understand th at we may have additional comments after reviewing your
amendment and response to our comment.   We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings reviewed by the staff to be certain that they have provided all information investors require.  Since the compa ny and its management are in possession of all
facts relating to a company’s disclosure, they are responsible for the acc uracy and adequacy of
the disclosures they have made.   In connection with responding to our comme nts, please provide, in writing, a statement
from the company acknowledging that
• the company is responsible for the adequacy and accuracy of the disclo sure in the filings;

• staff comments or changes to disclosure in response to staff comments in the filings
reviewed by the staff do not foreclose th e Commission from taking any action with
respect to the filing; and

• the company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federa l securities laws of  the United States.
  In addition, please be advi sed that the Division of En forcement has access to all
information you provide to the sta ff of the Division of Corporati on Finance in our review of your
filing or in response to our comments on your filing.
Please contact Scot Foley at (202) 5 51-3383 or me at (202) 551-3715 with any
questions.         S i n c e r e l y ,            J e f f r e y  R i e d l e r         A s s i s t a n t  D i r e c t o r