# EDGAR Filing Document

**Accession Number:** 0001641631
**File Stem:** 0000000000-26-001233
**Filing Date:** 2026-2
**Character Count:** 2466
**Document Hash:** f2dfe8ec3a2156f6d008a22bdb4b3bfc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001233.hdr.sgml**: 20260422

**ACCESSION NUMBER**: 0000000000-26-001233

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260205

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Beyond Air, Inc.
- **CENTRAL INDEX KEY:** 0001641631
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 473812456
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-293075

**BUSINESS ADDRESS:**
- **STREET 1:** 900 STEWART AVENUE
- **STREET 2:** SUITE 301
- **CITY:** GARDEN CITY
- **STATE:** NY
- **ZIP:** 11530
- **BUSINESS PHONE:** 516-665-8200

**MAIL ADDRESS:**
- **STREET 1:** 900 STEWART AVENUE
- **STREET 2:** SUITE 301
- **CITY:** GARDEN CITY
- **STATE:** NY
- **ZIP:** 11530

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AIT Therapeutics, Inc.
- **DATE OF NAME CHANGE:** 20170117

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** KokiCare, Inc.
- **DATE OF NAME CHANGE:** 20150507
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-26-004476

## Text-Extract

```

                                                           February 5, 2026

Steven Lisi
Chairman and Chief Executive Officer
Beyond Air, Inc.
900 Stewart Avenue, Suite 301
Garden City, NY 11530

        Re: Beyond Air, Inc.
            Registration Statement on Form S-3
            Filed January 30, 2026
            File No. 333-293075
Dear Steven Lisi:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Conlon Danberg at 202-551-4466 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and Services
cc:    Avital Perlman, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._