**NANOVIRICIDES
      INC.**





Exhibit
      31.2


CERTIFICATIONS





I,
      Eugene
      Seymour, NanoViricides, Inc.’s Interim Chief Financial Officer, certify
      that:





1.      I
      have reviewed the annual report on Form 10-KSB of NanoViricides, Inc. (the
      “Registrant”) for the year ended June 30, 2007;





2.      Based
      on my knowledge, the annual report does not contain any untrue statement of
      a
      material fact or omit to state a material fact necessary to make the statements
      made, in light of the circumstances under which such statements were made,
      not
      misleading with respect to the period covered by the annual report;





3.      Based
      on my knowledge, the financial statements, and other financial information
      included in the annual report, fairly present in all material respects the
      financial condition, results of operations and cash flows of the Registrant
      as
      of, and for, the periods presented in the annual report;




4.      I
        am responsible for establishing and maintaining disclosure controls and
        procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities
        Exchange Act of 1934) for the small business issuer and have:
  a)
              Designed
                  such disclosure controls and procedures, or caused such disclosure
                  controls and procedures to be designed under my supervision, to
                  ensure
                  that material information relating to the small business issuer,
                  including
                  its consolidated subsidiaries, is made known to me by others within
                  those
                  entities, particularly during the period in which this report is
                  being
                  prepared;
  b)
              Evaluated
                  the effectiveness of the small business issuer’s disclosure controls and
                  procedures and presented in this report my conclusions about the
                  effectiveness of the disclosure controls and procedures, as of
                  the end of
                  the period covered by this report based on such evaluation;
                  and
  c)
              Disclosed
                  in this report any change in the small business issuer's internal
                  control
                  over financial reporting that occurred during the small business
                  issuer's
                  most recent fiscal quarter that has materially affected, or is
                  reasonably
                  likely to materially affect, the small business issuer's internal
                  control
                  over financial reporting; and
  5.     The
        Registrant’s other certifying officers and I have disclosed, based on our most
        recent evaluation, to the Registrant’s auditors and the audit committee of the
        Registrant’s board of directors (or persons performing the equivalent function):
        a) all significant deficiencies in the design or operation of internal controls
        which could adversely affect the Registrant’s ability to record, process,
        summarize and report financial data and have identified for the Registrant’s
        auditors any material weaknesses in internal controls; and b) any fraud,
        whether
        or not material, that involves management or other employees who have a
        significant role in the Registrant’s internal controls; and





6.   
        I have indicated in the annual report whether or not there were
      significant changes in internal controls or in other factors that could
      significantly affect internal controls subsequent to the date of our most recent
      evaluation, including any corrective actions with regard to significant
      deficiencies and material weaknesses.





Date:
      October 15, 2007





/s/ Eugene SeymourInterim
                Chief Financial Officer