Correspondence 0001493152-25-027296 from Beyond Air, Inc. (XAIR)
Beyond Air, Inc.
Date: Dec. 11, 2025 · CIK: 0001641631 · Accession: 0001493152-25-027296
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291699
Letter
BEYOND AIR, INC.
Stewart Avenue, Suite 301
Garden City, NY 11530
December 11, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
F. Street, N.E.
Washington, D.C. 20549
Re: Beyond Air, Inc.
Amendment No. 1 to the Registration Statement on Form S-1
Filed November 21, 2025
File No. 333-291699
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, as amended, be accelerated so that the same will become effective at 5:00 PM ET on December 15, 2025, or as soon thereafter as is practicable.
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 December 11, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporate Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: Beyond Air, Inc. Amendment No. 1 to the Registration Statement on Form S-1 Filed November 21, 2025 File No. 333-291699 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, as amended, be accelerated so that the same will become effective at 5:00 PM ET on December 15, 2025, or as soon thereafter as is practicable. Very truly yours, Beyond Air, Inc. By: /s/ Steven Lisi Chief Executive Officer and Chairman