SEC Comment Letter 0000000000-23-008967 to Beyond Air, Inc. (XAIR)
Beyond Air, Inc.
Date: Aug. 17, 2023 · CIK: 0001641631 · Accession: 0000000000-23-008967
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-273942
Letter
United States securities and exchange commission logo August 16, 2023 Steven Lisi Chairman and Chief Executive Officer Beyond Air, Inc. 900 Stewart Avenue, Suite 301 Garden City, NY 11530 Re:Beyond Air, Inc. Registration Statement on Form S-3 Filed August 11, 2023 File No. 333-273942 Dear Steven 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Stephen Nicolai, Esq.
Show Raw Text
United States securities and exchange commission logo
August 16, 2023
Steven Lisi
Chairman and Chief Executive Officer
Beyond Air, Inc.
900 Stewart Avenue, Suite 301
Garden City, NY 11530
Re:Beyond Air, Inc.
Registration Statement on Form S-3
Filed August 11, 2023
File No. 333-273942
Dear Steven 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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Stephen Nicolai, Esq.