Company: XAIR
Filing Date: 2025-09-25
Form Type: S-3
Source: 0001493152-25-014967
Chunk: 27

Company: Beyond Air, Inc.
Filing Date: 2025-09-25
Form: S-3
Chunk 27
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 Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)                                                                                                                                                                                                                                            |
| 107**   |     | Filing Fee                                                                                                                                                                                                                                                                                                                    |

+ Management contract or compensation plan arrangement

* Pursuant to Item 601(b)(10) of Regulation S-K, portions of this exhibit have been omitted as the registrant has determined that the omitted information is not material and is the type that registrant treats as private or confidential.

** Filed herewith

*** Furnished herewith.

| II-4 |

Item 17. Undertakings

| (a) | The                                       
 undersigned registrant hereby undertakes: |

| (1) | To                                                                                                                          
 file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement: |

| (i)   | To                                                                                                                                  
 include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;                                                  |
| (ii)  | To                                                                                                                                  
 reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent    
 post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set    
 forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in the volume of securities offered    
 (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high 
 end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule   
 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering  
 price set forth in the “Calculation of Registration Fee” table in the effective registration statement; and                         |
| (iii) | To                                                                                                                                  
 include any material information with respect to the plan of distribution not previously disclosed in the registration statement    
 or any material change to such information in the registration statement.                                                           |

provided, however, that paragraphs (a)(1)(i), (1)(ii) and (1)(iii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934, that are incorporated by reference in the registration statement, or is