Company: XAIR
Filing Date: 2025-02-06
Form Type: CORRESP
Source: 0001493152-25-005173
Chunk: 0

Company: Beyond Air, Inc.
Filing Date: 2025-02-06
Form: CORRESP
Chunk 0
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<div align='center'>BEYOND AIR, INC.

900 Stewart Avenue, Suite 301

Garden City, NY 11530</div>

February 6, 2025

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-3

Filed January 31, 2025

File No. 333-284653

Ladies and Gentlemen:

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 5:00 PM ET on February 10, 2025, or as soon thereafter as is practicable.

| Very         
 truly yours, |                                |
| Beyond       
 Air, Inc.    |                                |
| By:          | /s/                            
 Steven Lisi                    |
|              | Chief                          
 Executive Officer and Chairman |