SEC Comment Letter 0000000000-24-009776 to Beyond Air, Inc. (XAIR)
Beyond Air, Inc.
Date: Aug. 27, 2024 · CIK: 0001641631 · Accession: 0000000000-24-009776
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281667
Letter
August 27, 2024 Steven Lisi 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 20, 2024 File No. 333-281667 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 Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Stephen M. Nicolai
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August 27, 2024
Steven Lisi
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 20, 2024
File No. 333-281667
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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Stephen M. Nicolai