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Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Beyond Air, Inc.

(Exact Name of Registrant as Specified in Its Charter)

Table 1: Newly Registered and Carry Forward Securities

		Security Type		Security Class Title		Fee Calculation or Carry Forward Rule				Amount Registered (1)				Proposed Maximum Offering Price per Unit (2)				Maximum Aggregate Offering Price (1)				Fee Rate				Amount of Registration Fee				Carry Forward Form Type				Carry Forward File Number				Carry Forward Initial Effective Date				Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to be Paid		Equity		Common Stock, par value $0.0001 per share			Rule 457(c)				7,861,636	(3)		$	1.2785			$	10,051,101.626				0.00013810			$	1,389				-				-				-				-
Fees Previously Paid		-		-			-				-				-				-				-				-				-				-				-				-
Carry Forward Securities
Carry Forward Securities																			-												-				-				-				-
		Total Offering Amounts																$	10,051,101.626							$	1,389
		Total Fees Previously Paid																	-								-
		Total Fee Offsets																	-							$	-
		Net Fee Due																								$	1,389

(1)	Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional securities that may be offered, issued or become issuable in connection with any stock split, stock dividend or similar transaction or pursuant to anti-dilution provisions of any of the securities.

(2)	Estimated solely for the purpose of calculation of the registration fee pursuant to Rule 457(c) under the Securities Act based on a per share price of 1.2785, the average of the high and low reported sales prices of Beyond Air, Inc.’s (the “Company”) common stock, par value $0.0001 per share (“Common Stock”), on the Nasdaq Capital Market on January 29, 2026.

(3)	Consists of 7,861,636 shares of Common Stock, comprised of (i) 524,990 shares of common stock issued and outstanding, (ii) 3,405,828 shares of common stock issuable upon exercise of pre-funded warrants, and (iii) 3,930,818 shares of common stock issuable upon exercise of common warrants issued by us in a private placement to the selling stockholders that are party to the Securities Purchase Agreement, dated January 14, 2026.

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