BEYOND AIR, INC.
January 21, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Beyond Air, Inc.
Registration Statement on Form S-1
File No. 333-235915
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 Thursday, January 23, 2020, or as soon thereafter as is practicable.
Very truly yours, | ||
Beyond Air, Inc. | ||
By: | /s/ Steven Lisi | |
Chief Executive Officer and Chairman |