August 27, 2024

Steven Lisi
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 August 20, 2024
            File No. 333-281667
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 Benjamin Richie at 202-551-7857 with any questions.



                                                           Sincerely,

                                                           Division of 
Corporation Finance
                                                           Office of Industrial 
Applications and
                                                           Services
cc:   Stephen M. Nicolai