UPLOAD Filing
Beyond Air, Inc.
Date: Feb. 5, 2026 · CIK: 0001641631 · Accession: 0000000000-26-001233
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File numbers found in text: 333-293075
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February 5, 2026
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 30, 2026
File No. 333-293075
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 Conlon Danberg at 202-551-4466 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Avital Perlman, Esq.