Beyond Air (XAIR) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

Heaton & Company, PLLC

April 5, 2017 Office of the Chief Accountant Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Commissioners: We have read the statements made by AIT Therapeutics, Inc. which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of AIT Therapeutics, Inc. dated on or about April 5, 2017 and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm. Very truly yours, Heaton & Company, PLLC Farmington, Utah Sincerely, /s/ Kristofer Heaton Kristofer Heaton Heaton & Company, PLLC Cc: AIT Therapeutics, Inc. Ness Ziona, Israel

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