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SEC Company Response from NANOVIRICIDES, INC. (NNVC) (CIK 0001379006) (NNVC) — Apr 9, 2008

NANOVIRICIDES, INC. (NNVC) (CIK 0001379006)
Date: April 9, 2008 · CIK: 0001379006 · Accession: 0001140361-08-009173

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File numbers found in text: 333-148471

Date
April 9, 2008
Author
Director
Form
CORRESP
Company
NANOVIRICIDES, INC. (NNVC) (CIK 0001379006)

Letter

VIA EDGAR AND OVERNIGHT DELIVERY United States Securities and Exchange Commission Attention: NanoViricides, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed on March 24, 2008 File No. 333-148471

Dear Mr. Riedler:

Please be advised that the undersigned is the duly elected Chief Executive Officer of NanoViricides, Inc. (the "Registrant"). Having been advised that the Commission has no further comments to the Registrant's Form S-1 Registration Statement, the Registrant hereby requests acceleration of the effective date of the Registration Statement to Friday, April 11, 2008 at 9:30 a.m., or as soon thereafter as practicable.

The Registrant is in receipt of your comment letter of March 31, 2008, as it relates to the Registrant’s Form S-1 filing. In accordance therewith, the Registrant acknowledges that staff comments or changes in response to staff comments in the proposed disclosure in the registration statement do not foreclose the Commission from taking any action with respect to the filing. The Registrant also acknowledges that the adequacy and accuracy of the disclosure in the above-referenced filing is the responsibility of the Registrant. The Registrant represents to the Commission that staff comments will not be asserted 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/ Eugene Seymour

Show Raw Text
CORRESP
1
filename1.htm

    corresp.htm

                Nanotechnology-Enabled
      Targeted Viricides”

                A
      Publicly Traded Company, “NNVC”

                www.nanoviricides.com

                April
      8, 2008

      VIA
EDGAR AND OVERNIGHT DELIVERY

      United
States Securities and Exchange Commission

      Mail Stop
6010

      Washington,
D.C. 20549

                Attention:

                Jeffrey
      P. Riedler,

      Assistant
Director

                Re:

                NanoViricides,
      Inc.

      Amendment
No. 1 to Registration Statement on Form S-1

      Filed on
March 24, 2008

      File No.
333-148471

      Dear Mr.
Riedler:

      Please be
advised that the undersigned is the duly elected Chief Executive Officer of
NanoViricides, Inc. (the "Registrant").  Having been advised that the
Commission has no further comments to the Registrant's Form S-1 Registration
Statement, the Registrant hereby requests acceleration of the effective date of
the Registration Statement to Friday, April 11, 2008 at 9:30 a.m., or as soon
thereafter as practicable.

      The
Registrant is in receipt of your comment letter of March 31, 2008, as it relates
to the Registrant’s Form S-1 filing.  In accordance therewith, the
Registrant acknowledges that staff comments or changes in response to staff
comments in the proposed disclosure in the registration statement do not
foreclose the Commission from taking any action with respect to the filing. The
Registrant also acknowledges that the adequacy and accuracy of the disclosure in
the above-referenced filing is the responsibility of the
Registrant.  The Registrant represents to the Commission that staff
comments will not be asserted 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/ Eugene Seymour

      Eugene
Seymour, MD MPH

      135 Wood
Street, Ste. 205, West Haven, CT 06516. Tel./Fax:
203-937-6137.