Company: XAIR
Filing Date: 2025-01-31
Form Type: S-3
Source: 0001493152-25-004488
Chunk: 28

Company: Beyond Air, Inc.
Filing Date: 2025-01-31
Form: S-3
Chunk 28
---
| 23.1   |     | Consent of Marcum LLP, independent registered public accounting firm (filed herewith).                                           |
| 23.2   |     | Consent of Sichenzia Ross Ference Carmel (included in Exhibit 5.1).                                                              |
| 24.1   |     | Power of Attorney (included on signature page hereto).                                                                           |
| 25.1** |     | Form                                                                                                                             
 T-1 Statement of Eligibility and Qualification under the Trust Indenture Act of 1939 of Trustee for Form of Indenture.           |
| 107    |     | Filing Fee Table (filed herewith).                                                                                               |

| * | To be filed, if necessary,                                                                                                       
 subsequent to the effectiveness of this registration statement by an amendment to this registration statement or incorporated by 
 reference pursuant to a Current Report on Form 8-K in connection with an offering of securities.                                 |

| ** | To be filed in accordance                                                                               
 with the requirements of Section 305(b)(2) of the Trust Indenture Act of 1939 and Rule 5b-3 thereunder. |

| II-2 |

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 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 SEC 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;