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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