SEC Comment Letter 0000000000-25-001284 to Beyond Air, Inc. (XAIR)
Beyond Air, Inc.
Date: Feb. 6, 2025 · CIK: 0001641631 · Accession: 0000000000-25-001284
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284653
Letter
February 6, 2025 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 January 31, 2025 File No. 333-284653 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:Avital Perlman, Esq.
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February 6, 2025
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 January 31, 2025
File No. 333-284653
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:Avital Perlman, Esq.