Company: XAIR
Filing Date: 2025-01-31
Form Type: S-3
Source: 0001493152-25-004488
Chunk: 25

Company: Beyond Air, Inc.
Filing Date: 2025-01-31
Form: S-3
Chunk 25
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 The information on such website is not incorporated by reference and is not a part of this prospectus.

<div align='center'>LEGAL MATTERS</div>

The validity of the issuance of the securities offered hereby will be passed upon for us by Sichenzia Ross Ference Carmel, LLP. As appropriate, legal counsel representing the underwriters, dealers or agents will be named in the accompanying prospectus supplement and may opine to certain legal matters.

<div align='center'>EXPERTS</div>

The consolidated financial statements as of and for the years ended March 31, 2024 and 2023 incorporated by reference in this registration statement have been audited by Marcum LLP, an independent registered public accounting firm, as stated in their report (which report includes an explanatory paragraph about the Company’s ability to continue as a going concern). Such financial statements are incorporated by reference in reliance upon the report of such firm given upon their authority as experts in accounting and auditing.

| 18 |

<div align='center'>$200,000,000

Common Stock

Preferred Stock

Warrants

Debt Securities

Units

PROSPECTUS

, 2025</div>

<div align='center'>PART II

INFORMATION NOT REQUIRED IN THE PROSPECTUS</div>

Item 14. Other Expenses of Issuance and Distribution.

Set forth below is an estimate (except in the case of the registration fee) of the amount of fees and expenses to be incurred in connection with the issuance and distribution of the offered securities registered hereby, other than underwriting discounts and commission, if any, incurred in connection with the sale of the offered securities. All such amounts will be borne by Beyond Air, Inc.

|                              |     | Amount to 
 be paid   |        |
|:-----------------------------|:----|:----------|-------:|
| SEC registration fee         |     | $         | 30,620 |
| Printing expenses            |     | $         |      * |
| Accounting fees and expenses |     | $         | 15,000 |
| Legal fees and expenses      |     | $         |      * |
| Miscellaneous                |     | $         |      * |
| Total                        |     | $         | 45,620 |

| * | These fees are calculated                                                                                     
 based on the securities offered and the number of issuances and accordingly cannot be estimated at this time. |

Item 15. Indemnification of Directors and Officers.

Section 102 of the Delaware General Corporation