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CORRESP Filing

Beyond Air, Inc.
Date: Sept. 30, 2025 · CIK: 0001641631 · Accession: 0001493152-25-016368

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File numbers found in text: 333-290520

Date
Sept. 30, 2025
Author
Very
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:

Pursuant to Rule 461 promulgated under the Securities Act, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time on Tuesday, September 30, 2025, or as soon thereafter as practicable.

Please contact Avital Perlman, of Sichenzia Ross Ference Carmel LLP at (212) 930-9700, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Very
truly yours,
BEYOND AIR, INC.

Show Raw Text
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:

 Pursuant
to Rule 461 promulgated under the Securities Act, the undersigned respectfully requests that the effective date for the Registration
Statement referred to above be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time on Tuesday, September 30,
2025, or as soon thereafter as practicable.

 Please
contact Avital Perlman, of Sichenzia Ross Ference Carmel LLP at (212) 930-9700, as soon as the Registration Statement has been declared
effective, or if you have any other questions or concerns regarding this matter.

 Very
 truly yours,

 BEYOND AIR, INC.

 By:

 /s/
 Steven Lisi

 Steven
 Lisi

 Chairman
 and Chief Executive Officer