December 16, 2025
Via EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
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Re: |
NanoViricides, Inc |
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Registration Statement on Form S-3 |
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(File No. 333-292142) filed on December 15, 2025 |
To Whom It May Concern:
Reference is made to the Registration Statement
on Form S-3 (File No. 333-292142) filed by NanoViricides, Inc. (the “Issuer”) on December 15, 2025 (the “Registration
Statement”).
Pursuant to Rule 473(c) of the Securities Act
of 1933, as amended (the “Act”), the following delaying amendment, prescribed by Rule 473(a) of the Act, is hereby incorporated
onto the facing page of the Registration Statement:
“The registrant hereby amends this registration
statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which
specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities
Act of 1933, as amended, or until this registration statement shall become effective on such date as the SEC, acting pursuant to said
Section 8(a) may determine.”
Should you have any questions regarding the Registration
Statement, please feel free to contact Peter Campitiello, counsel to the Issuer at (732) 395-4517.
Very truly yours,
/s/ Anil Diwan
Chairman, President
NanoViricides, Inc.
cc: Peter Campitiello, Esq.