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CORRESP Filing

Beyond Air, Inc.
Date: Sept. 30, 2025 · CIK: 0001641631 · Accession: 0001493152-25-016359

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File numbers found in text: 333-290520

Referenced dates: September 30, 2025

Date
Sept. 30, 2025
Author
BEYOND
Form
CORRESP
Company
Beyond Air, Inc.

Letter

Beyond Air, Inc.

Stewart Avenue, Suite 301

Garden City, NY 11530

(516) 665-8200

September 30, 2025

VIA EDGAR

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

File No. 333-290520

Ladies and Gentlemen:

Beyond Air, Inc., hereby requests withdrawal of its request for the acceleration of effectiveness of the above-referenced registration statement as set forth in its initial letter dated September 30, 2025.

Very
truly yours,
BEYOND
AIR, INC.

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CORRESP
 1
 filename1.htm

 Beyond
Air, Inc.

 900
Stewart Avenue, Suite 301

 Garden
City, NY 11530

 (516)
665-8200

 September
30, 2025

 VIA
EDGAR

 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

 File
 No. 333-290520

 Ladies
and Gentlemen:

 Beyond
Air, Inc., hereby requests withdrawal of its request for the acceleration of effectiveness of the above-referenced registration statement
as set forth in its initial letter dated September 30, 2025.

 Very
 truly yours,

 BEYOND
 AIR, INC.

 /s/
 Steven Lisi

 Steven
 Lisi

 Chairman
 and Chief Executive Officer