# EDGAR Filing Document

**Accession Number:** 0001641631
**File Stem:** 0001493152-26-005240
**Filing Date:** 2026-2
**Character Count:** 2132
**Document Hash:** 7622b61e8e364947050f985f7fcb7617
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-005240.hdr.sgml**: 20260422

**ACCESSION NUMBER**: 0001493152-26-005240

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260205

**FILER**: 

**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:** CORRESP

**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

**BEYOND AIR, INC.**

**900 Stewart Avenue, Suite 301**

**Garden City, NY 11530**

February 5, 2026

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporate Finance

Office of Industrial Applications and Services

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Conlon Danberg

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| | |
|:---|:---|
| **Re:** | **Beyond Air, Inc.** |

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**Registration Statement on Form S-3**

**File No. 333-293075**

Ladies and Gentleman:

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 9, 2026, or as soon thereafter as is practicable.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **BEYOND AIR, INC.** | **BEYOND AIR, INC.** |
| By: | */s/ Steven Lisi* |
| Names: | Steven Lisi |
| Title: | Chief Executive Officer; Chairman |

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