SEC Company Response from Beyond Air, Inc. (XAIR) (CIK 0001641631) (XAIR) — Jan 21, 2020
Beyond Air, Inc. (XAIR) (CIK 0001641631)
Date: Jan. 21, 2020 · CIK: 0001641631 · Accession: 0001493152-20-000865
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File numbers found in text: 333-235915
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CORRESP
1
filename1.htm
BEYOND
AIR, INC.
January
21, 2020
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporate Finance
100
F. Street, N.E.
Washington,
D.C. 20549
Re:
Beyond Air, Inc.
Registration
Statement on Form S-1
File
No. 333-235915
Ladies
and Gentleman,
In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective
date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:30 PM ET on Thursday,
January 23, 2020, or as soon thereafter as is practicable.
Very
truly yours,
Beyond
Air, Inc.
By:
/s/
Steven Lisi
Chief
Executive Officer and Chairman