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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

Date
January 23, 2020
Author
Chief
Form
CORRESP
Company
Beyond Air, Inc. (XAIR) (CIK 0001641631)

Letter

Re: Beyond Air, Inc.

BEYOND AIR, INC.

January 21, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

F. Street, N.E.

Washington, D.C. 20549

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.

Show Raw Text
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