Correspondence 0001493152-24-047431 from Beyond Air, Inc. (XAIR)
Beyond Air, Inc.
Date: Nov. 22, 2024 · CIK: 0001641631 · Accession: 0001493152-24-047431
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File numbers found in text: 333-282834
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CORRESP
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BEYOND
AIR, INC.
900
Stewart Avenue, Suite 301
Garden
City, NY 11530
November
22, 2024
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporate Finance
100
F. Street, N.E.
Washington,
D.C. 20549
Attention:
Juan Grana and Katherine Bagley
Re:
Beyond Air, Inc.
Registration
Statement on Form S-3
File
No. 333-282834
Ladies
and Gentlemen:
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 5:00 PM ET on November 26, 2024,
or as soon thereafter as is practicable.
Very truly yours,
Beyond Air, Inc.
By:
/s/
Steven Lisi
Chief Executive Officer and
Chairman