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SEC Company Response from NANOVIRICIDES, INC. (NNVC) (CIK 0001379006) (NNVC) — Jan 8, 2020

NANOVIRICIDES, INC. (NNVC) (CIK 0001379006)
Date: Jan. 8, 2020 · CIK: 0001379006 · Accession: 0001104659-20-002319

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File numbers found in text: 333-235306

Date
January 8, 2020
Author
/s/ Anil Diwan, PhD
Form
CORRESP
Company
NANOVIRICIDES, INC. (NNVC) (CIK 0001379006)

Letter

Re: NanoViricides, Inc.

Publicly Traded Company, “NNVC”

www.nanoviricides.com

January 8, 2020

Via Edgar Only

United States Securities and Exchange Commission

Mail Stop 6010

Washington, D.C. 20549

Registration Statement on Form S-3

Filed on November 29, 2019

File No. 333-235306

To Whom It May Concern:

Please be advised that the undersigned is the duly elected President and Chairman of NanoViricides, Inc. (the "Registrant").

Having been advised that the Commission has no comments to the Registrant's Registration Statement on Form S-1 (File No. 333-235306) filed on November 29, 2019, and subsequently amended, the Registrant hereby requests acceleration of the effective date of the Registration Statement to Thursday, January 9, 2020 at 4:00 p.m., or as soon thereafter as practicable.

The Registrant hereby acknowledges 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.

Should you have any questions in regard to this correspondence or any other matter relating to this Registrant’s filing, please do not hesitate to contact me.

Very truly yours,
/s/ Anil Diwan, PhD

Show Raw Text
CORRESP
1
filename1.htm

    Publicly Traded Company, “NNVC”

        www.nanoviricides.com

January 8, 2020

Via Edgar Only

United States Securities and Exchange Commission

Mail Stop 6010

Washington, D.C. 20549

    Re:
    NanoViricides, Inc.

    Registration Statement on Form S-3

    Filed on November 29, 2019

    File No. 333-235306

To Whom It May Concern:

Please be advised that
the undersigned is the duly elected President and Chairman of NanoViricides, Inc. (the "Registrant").

Having been advised
that the Commission has no comments to the Registrant's Registration Statement on Form S-1 (File No. 333-235306) filed on November
29, 2019, and subsequently amended, the Registrant hereby requests acceleration of the effective date of the Registration Statement
to Thursday, January 9, 2020 at 4:00 p.m., or as soon thereafter as practicable.

The Registrant hereby acknowledges 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.

Should you have any
questions in regard to this correspondence or any other matter relating to this Registrant’s filing, please do not hesitate
to contact me.

Very truly yours,

/s/ Anil Diwan, PhD

Anil Diwan, PhD

President, Chairman

1 Controls Drive, Shelton,
CT 06484. Tel./Fax: 203-937-6137.