SEC Company Response from Beyond Air, Inc. (XAIR) (CIK 0001641631) (XAIR) — May 7, 2020
Beyond Air, Inc. (XAIR) (CIK 0001641631)
Date: May 7, 2020 · CIK: 0001641631 · Accession: 0001493152-20-007942
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File numbers found in text: 333-237958
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CORRESP
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BEYOND
AIR, INC.
May
7, 2020
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporate Finance
100
F. Street, N.E.
Washington,
D.C. 20549
Attention:
Jeffrey Gabor
Re:
Beyond Air, Inc.
Registration
Statement on Form S-3
File
No. 333-237958
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 Monday,
May 11, 2020, or as soon thereafter as is practicable.
Very truly yours,
Beyond Air, Inc.
By:
/s/
Steven Lisi
Chief
Executive Officer and Chairman