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                             June 26, 2024

       Lan Huang
       Chief Executive Officer
       BeyondSpring Inc.
       100 Campus Drive, West Side, 4th Floor, Suite 410
       Florham Park, NJ 07932

                                                        Re: BeyondSpring Inc.
                                                            Registration
Statement on Form F-3
                                                            Filed June 12, 2024
                                                            File No. 333-280153

       Dear Lan Huang:

              We have conducted a limited review of your registration statement
and have the
       following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Registration Statement on Form F-3

       General

   1.                                                   We note your ownership
of several PRC subsidiaries, including your majority interest in
                                                        your Chinese subsidiary
that owns 100% of the rights to your lead product candidate in
                                                        China. We further note
that a portion of your assets are located in China, that you
                                                        maintain an office and
have employees in China, and that the majority of your patients for
                                                        certain clinical trials
for your lead product candidate are in China. Please clarify for us
                                                        whether any of your
officers or directors are also located in China. In addition, to the
                                                        extent that you do not
conduct the majority of your operations in China, please provide us
                                                        with your analysis
supporting this. To the extent that you conduct the majority of your
                                                        operations in China,
please revise your filing, as applicable, to provide more specific and
                                                        prominent disclosures
about the legal and operational risks associated with China-based
                                                        companies. For
additional guidance, please see the Division of Corporation Finance's
                                                        Sample Letter to
China-Based Companies issued by the Staff in December 2021 and the
 Lan Huang
BeyondSpring Inc.
June 26, 2024
Page 2
       Sample Letter to Companies Regarding China-Specific Disclosures issued
by the Staff in
       July 2023.
Signatures, page II-5

2.     Please amend your registration statement to include the signatures of
your principal
       financial officer and your controller or principal accounting officer,
signing in such
       capacities. Refer to the instructions regarding signatures in Form F-3.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Jessica Dickerson at 202-551-8013 or Chris Edwards at
202-551-6761
with any questions.



                                                             Sincerely,
FirstName LastNameLan Huang
                                                             Division of
Corporation Finance
Comapany NameBeyondSpring Inc.
                                                             Office of Life
Sciences
June 26, 2024 Page 2
cc:       Michael J. Hong, Esq.
FirstName LastName