SEC Comment Letter for Beyond Air, Inc. (XAIR) (CIK 0001641631) (XAIR) — Jan 21, 2020
Beyond Air, Inc. (XAIR) (CIK 0001641631)
Date: Jan. 21, 2020 · CIK: 0001641631 · Accession: 0000000000-20-000500
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-235915
Letter
January 21, 2020 Steven Lisi Chairman and Chief Executive Officer Beyond Air, Inc. 825 East Gate Blvd., Suite 320 Garden City, New York 11530 Re:Beyond Air, Inc. Registration Statement on Form S-1 Filed January 14, 2020 File No. 333-235915 Dear Mr. Lisi: 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 Chris Edwards at (202) 551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Avital Perlman, Esq.
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January 21, 2020
Steven Lisi
Chairman and Chief Executive Officer
Beyond Air, Inc.
825 East Gate Blvd., Suite 320
Garden City, New York 11530
Re:Beyond Air, Inc.
Registration Statement on Form S-1
Filed January 14, 2020
File No. 333-235915
Dear Mr. Lisi:
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 Chris Edwards at (202) 551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Avital Perlman, Esq.