SEC Comment Letter for NANOVIRICIDES, INC. (NNVC) (CIK 0001379006) (NNVC) — Mar 15, 2017
NANOVIRICIDES, INC. (NNVC) (CIK 0001379006)
Date: March 15, 2017 · CIK: 0001379006 · Accession: 0000000000-17-008636
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-216345
Letter
Mail Stop 3561 March 15 , 2017 Via E -mail Eugene Seymour , MD Chief Executive Officer NanoViricides, Inc . 1 Controls Drive Shelton, C T 06484
Re: NanoViricides, Inc . Registration Statement on Form S-3 Filed March 1, 2017 File No. 333-216345
Dear Dr. Seymour :
We have limited our review of your registration statement to those issues w e have addressed in our comment . In our comment , we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our com ment applies to your facts and circumstances or do not be lieve an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to this comment , we may have additional comments.
General
1. It appears that you are relying on General Instruction I.B. 6 to Form S -3 for your offering. Please revise your prospectus in accord ance with Instruction 7 to Form S -3 or advise .
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration . Please allow adequate time for us to review any amendment prior to the r equested effective date of the registration statement.
Eugene Seymour, MD NanoViricides, Inc. March 15 , 2017 Page 2
Please contact Jonathan Burr at (202) 551 -5833 or Brigitte Lippmann at (202) 551 -3713 with any questions.
Sincerely,
/s/ Brigitte Lippmann (for)
Show Raw Text
Mail Stop 3561 March 15 , 2017 Via E -mail Eugene Seymour , MD Chief Executive Officer NanoViricides, Inc . 1 Controls Drive Shelton, C T 06484 Re: NanoViricides, Inc . Registration Statement on Form S-3 Filed March 1, 2017 File No. 333-216345 Dear Dr. Seymour : We have limited our review of your registration statement to those issues w e have addressed in our comment . In our comment , we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our com ment applies to your facts and circumstances or do not be lieve an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment , we may have additional comments. General 1. It appears that you are relying on General Instruction I.B. 6 to Form S -3 for your offering. Please revise your prospectus in accord ance with Instruction 7 to Form S -3 or advise . We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration . Please allow adequate time for us to review any amendment prior to the r equested effective date of the registration statement. Eugene Seymour, MD NanoViricides, Inc. March 15 , 2017 Page 2 Please contact Jonathan Burr at (202) 551 -5833 or Brigitte Lippmann at (202) 551 -3713 with any questions. Sincerely, /s/ Brigitte Lippmann (for) John Reynolds Assistant Director Office of Beverages, Apparel, and Mining cc: Peter Campitiello, Esq. Kane Kessler, P.C.