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