CORRESP Filing
Beyond Air, Inc.
Date: Feb. 5, 2026 · CIK: 0001641631 · Accession: 0001493152-26-005240
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293075
Letter
BEYOND AIR, INC.
Stewart Avenue, Suite 301
Garden City, NY 11530
February 5, 2026
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
Office of Industrial Applications and Services
F. Street, N.E.
Washington, D.C. 20549
Attention: Conlon Danberg
Re: Beyond Air, Inc.
Registration Statement on Form S-3
File No. 333-293075
Ladies and Gentleman:
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 February 9, 2026, 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 February 5, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporate Finance Office of Industrial Applications and Services 100 F. Street, N.E. Washington, D.C. 20549 Attention: Conlon Danberg Re: Beyond Air, Inc. Registration Statement on Form S-3 File No. 333-293075 Ladies and Gentleman: 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 February 9, 2026, or as soon thereafter as is practicable. Very truly yours, BEYOND AIR, INC. By: /s/ Steven Lisi Names: Steven Lisi Title: Chief Executive Officer; Chairman