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                           January 27, 2022

       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 24,
2022
                                                            File No. 333-262311

       Dear Mr. 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 Dillon
Hagius at 202-551-7967 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Stephen M. Nicolai