BEYOND AIR, INC.
May 7, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey Gabor
| Re: Beyond Air, Inc. | |
| Registration Statement on Form S-3 | |
| File No. 333-237958 |
Ladies and Gentleman,
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:30 PM ET on Monday, May 11, 2020, or as soon thereafter as is practicable.
| Very truly yours, | ||
| Beyond Air, Inc. | ||
| By: | /s/ Steven Lisi | |
| Chief Executive Officer and Chairman | ||
