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 | ||