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Correspondence 0001493152-23-029310 from Beyond Air, Inc. (XAIR)

Beyond Air, Inc.
Date: Aug. 17, 2023 · CIK: 0001641631 · Accession: 0001493152-23-029310

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File numbers found in text: 333-273942

Date
August 11, 2023
Author
Chief
Form
CORRESP
Company
Beyond Air, Inc.

Letter

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

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

Show Raw Text
CORRESP
1
filename1.htm

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