United States securities and exchange commission logo September 21, 2023 Lan Huang Chief Executive Officer BeyondSpring Inc. 28 Liberty Street, 39th Floor New York , New York 10005 Re: BeyondSpring Inc. Form 20-F for the Fiscal Year Ended December 31, 2022 File No. 001-38024 Dear Lan Huang: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Deni Li