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SEC Comment Letter for NANOVIRICIDES, INC. (NNVC) (CIK 0001379006) (NNVC) — Mar 26, 2020

NANOVIRICIDES, INC. (NNVC) (CIK 0001379006)
Date: March 26, 2020 · CIK: 0001379006 · Accession: 0000000000-20-002654

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File numbers found in text: 333-237370

Date
March 26, 2020
Author
Anil Diwan
Form
UPLOAD
Company
NANOVIRICIDES, INC. (NNVC) (CIK 0001379006)

Letter

March 26, 2020 Anil Diwan President NanoViricdes, Inc. 1 Controls Drive Shelton, Connecticut 06484 Re:NanoViricides, Inc. Registration Statement on Form S-3 Filed March 24, 2020 File No. 333-237370 Dear Dr. Diwan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jacqueline Kaufman at 202-551-3797 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services

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March 26, 2020
Anil Diwan
President
NanoViricdes, Inc.
1 Controls Drive
Shelton, Connecticut 06484
Re:NanoViricides, Inc.
Registration Statement on Form S-3
Filed March 24, 2020
File No. 333-237370
Dear Dr. Diwan:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Jacqueline Kaufman at 202-551-3797 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services