Company: XAIR
Filing Date: 2025-09-30
Form Type: S-3/A
Source: 0001493152-25-016266
Chunk: 5

Company: Beyond Air, Inc.
Filing Date: 2025-09-30
Form: S-3/A
Chunk 5
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| 107

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+ 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.

# Previously filed.
<div align='center'>SIGNATURES</div>

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant, Beyond Air, Inc., certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-3 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Garden City, New York on this 30 thday of September, 2025.

| CALIDI                
 BIOTHERAPEUTICS, INC. |                             |
| By:                   | /s/                         
 Steven Lisi                 |
| Name:                 | Steven                      
 Lisi                        |
| Title:                | Chairman                    
 and Chief Executive Officer 
 (Principal                  
 Executive Officer)          |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Steven Lisi and Adam Newman, as his or her true and lawful attorney-in-fact and agent, with the full power of substitution, for him or her and in his or her name, place or stead, in any and all capacities, to sign any and all amendments to this registration statement (including post-effective amendments), and any other registration statements for the same offering pursuant to Rule 462(b) of the Securities Act of 1933, as amended, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in and