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