Beyond Air, Inc.
900 Stewart Avenue, Suite 301
Garden City, NY 11530
August 17, 2023
VIA EDGAR
U.S. 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 | ||
| Filed August 11, 2023 | ||
| File No. 333-273942 | ||
| Request for Acceleration of Effective Date |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Beyond Air, Inc. hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) to become effective on August 21, 2023, at 4:30 p.m. Eastern Time, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Stephen M. Nicolai of Hogan Lovells US LLP at (267) 675-4642.
| Beyond air, inc. | ||
| By: | /s/ Douglas Larson | |
| Name: | Douglas Larson | |
| Title: | Chief Financial Officer | |
