Company: XAIR
Filing Date: 2025-09-25
Form Type: S-3
Source: 0001493152-25-014967
Chunk: 20

Company: Beyond Air, Inc.
Filing Date: 2025-09-25
Form: S-3
Chunk 20
---

financial statements as of and for the year ended March 31, 2024 and 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 firms given upon their authority as experts in accounting and auditing.

| 12 |

<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

We have filed with the SEC a registration statement on Form S-3 under the Securities Act with respect to the shares of Common Stock offered by this prospectus. This prospectus, which is part of the registration statement, omits certain information, exhibits, schedules and undertakings set forth in the registration statement. For further information pertaining to us and our securities, reference is made to our SEC filings and the registration statement and the exhibits and schedules to the registration statement. Statements contained in this prospectus as to the contents or provisions of any documents referred to in this prospectus are not necessarily complete, and in each instance where a copy of the document has been filed as an exhibit to the registration statement, reference is made to the exhibit for a more complete description of the matters involved.

In addition, registration statements and certain other filings made with the SEC electronically are publicly available through the SEC’s web site at http://www.sec.gov. The registration statement, including all exhibits and amendments to the registration statement, has been filed electronically with the SEC.

We are subject to the information and periodic reporting requirements of the Exchange Act, and, in accordance with such requirements, will file periodic reports, proxy statements, and other information with the SEC. These periodic reports, proxy statements, and other information will be available for inspection and copying at the web site of the SEC referred to above. We also maintain a website at http://www.beyondair.net, at which you may access these materials free of charge as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. The information contained in, or that can be accessed through, our website is not part of, and is not incorporated into, this prospectus. We have included our website address in this prospectus solely as an inactive textual reference.

<div align='center'>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</div>

The SEC allows us to “incorporate by reference” information into this document