Correspondence 0001493152-23-029310 from Beyond Air, Inc. (XAIR)
Beyond Air, Inc.
Date: Aug. 17, 2023 · CIK: 0001641631 · Accession: 0001493152-23-029310
AI Filing Summary & Sentiment
File numbers found in text: 333-273942
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CORRESP
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Beyond
Air, Inc.
900 Stewart Avenue, Suite 301
Garden
City, NY 11530
August
17, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Beyond Air, Inc.
Registration Statement on
Form S-3
Filed August 11, 2023
File No. 333-273942
Request for Acceleration
of Effective Date
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Beyond Air, Inc. hereby requests that
the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (the
“Registration Statement”) to become effective on August 21, 2023, at 4:30 p.m. Eastern Time, or as soon thereafter
as is practicable.
Once
the Registration Statement has been declared effective, please orally confirm that event with Stephen M. Nicolai of Hogan Lovells US
LLP at (267) 675-4642.
Beyond
air, inc.
By:
/s/
Douglas Larson
Name:
Douglas
Larson
Title:
Chief
Financial Officer