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8-K

Nanoviricides, Inc. (NNVC)

8-K 2023-11-07 For: 2023-11-06
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SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 8-K

CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF

THE SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported) November 6, 2023
NANOVIRICIDES, INC.
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(Exact Name of Registrant as Specified in Its Charter)
Delaware 001-36081 76-0674577
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(State or Other Jurisdiction of<br><br> Incorporation) (Commission File Number) (I.R.S. Employer Identification No.)
1 Controls Drive,Shelton, Connecticut 06484
(Address of Principal Executive Offices) (Zip Code)
(203) 937-6137
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(Registrant's Telephone Number, Including Area Code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Securities registered pursuant to Section 12(b) of the Act:

Title of each class: Trading Symbol(s) Name of each exchange on which registered:
Common Stock NNVC NYSE-American
Item 8.01. Other Events.
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On October 13, 2023, NanoViricides, Inc. (the “Company”) filed its Annual Report on Form 10-K for the fiscal year ended June 30, 2023 (the “Form 10-K”), which included the report of the Company’s independent registered public accounting firm, EisnerAmper LLP (the “Auditor”), relating to the Company’s financial statements included in the Form 10-K (the “Audit Report”). The Company is filing as Exhibit 23.1 hereto the consent of the Auditor to the incorporation by reference of the Audit Report into the Company’s registration statement on Form S-3 filed on May 5, 2023 (File No. 333-271706). This consent does not change any previously reported financial results or other disclosure contained in the Form 10-K.

Item. 9.01. Financial Statements and Exhibits.

(d) Exhibits

Exhibit No. Description
23.1 Consent of EisnerAmper LLP
104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURES

PURSUANT TO THE REQUIREMENTS OF THE SECURITIESEXCHANGE ACT OF 1934, THE REGISTRANT HAS DULY CAUSED THIS REPORT TO BE SIGNED ON ITS BEHALF BY THE UNDERSIGNED THEREUNTO DULY AUTHORIZED.

NANOVIRICIDES, INC.
Date: November 6, 2023 By: /s/ Anil Diwan
Name: Anil Diwan
Title: Chairman, President

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTEREDPUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statement of NanoViricides, Inc. on Form S-3 (No. 333-271706) of our report dated October 13, 2023, on our audits of the financial statements as of June 30, 2023 and 2022 and for each of the years then ended, which report was included in the Annual Report on Form 10-K filed on October 13, 2023.

/s/ EisnerAmper LLP

EISNERAMPER LLP

Iselin, New Jersey

November 6, 2023