SecProbe.io

November 6, 2014

Via E -mail
Dr. Eugene Seymour
Chief Executive Officer
Nanoviricides, Inc.
135 Wood Street
Suite 205
West Haven, Connecticut

Re: Nanoviricides, Inc.
  Registration Statement on Form S-3
Filed  October 31, 2014
  File No.  333-199757

Dear Dr. Seymour :

We have limited our review of your  registration statement to the issue  we have address ed
in our comment .

Please respond to this letter by amending your registration statement and providing the
requested information .  Where you do not believe our comment applies  to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.

After revi ewing any amendment to your registration statement and the information you
provide in response to this comment , we may have  additional comments.

General

1. Please amend the fee table on the cover page of the registration statement to include
“units ” as a type of security that you are registering.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Act of 193 3 and
all applicable Securitie s Act rules require.   Since the company and its management are in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Dr. Eugene Seymour
Nanoviricides, Inc.
November 6, 2014
Page 2

 Notwithstanding our comments, in the ev ent you request acceleration of the effective date
of the pending registration statement please provide a written statement from the company
acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;

 the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

 the company  may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Please refer to Rules 460 and 461 regarding requests for  acceleration .  We will consider a
written request for acceleration of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are aware of their respective responsibilities under
the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed
public offering of the securities specified in the above registration statement.  Please allow
adequate time  for us to review any amendment prior to the requested effective date of  the
registration statement.

Please cont act Christina De Rosa  at (202) 551 -3577  or me at (202) 551 -3715  with any
questions.

Sincerely,

 /s/ Daniel Greenspan for

 Jeffrey P. Riedler
Assistant Director

cc: Via E -mail
 Peter Campitiello, Esq.
 Kane Kessler, P.C.
 1350 Avenue of the Americas
 New York, New York 10019