January 21, 2020




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