March 31, 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 March 24, 2020|
|File No. 333-237370|
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-3 (File No. 333-237370) filed on March 24, 2020, the Registrant hereby requests acceleration of the effective date of the Registration Statement to Thursday, April 2, 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 or the Registrant’s counsel Peter Campitiello, Esq. at 732-867-9741.
Very truly yours,
Anil Diwan, PhD