SEC Comment Letter for Beyond Air, Inc. (XAIR) (CIK 0001641631) (XAIR) — May 7, 2020
Beyond Air, Inc. (XAIR) (CIK 0001641631)
Date: May 7, 2020 · CIK: 0001641631 · Accession: 0000000000-20-003985
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File numbers found in text: 333-237958
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United States securities and exchange commission logo
May 6, 2020
Steven Lisi
Chairman and Chief Executive Officer
Beyond Air, Inc.
825 East Gate Blvd., Suite 320
Garden City, NY 11530
Re:Beyond Air, Inc.
Registration Statement on Form S-3
Filed May 1, 2020
File No. 333-237958
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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Avital Perlman, Esq.