# CORRESP — Beyond Air, Inc.  (XAIR)  (CIK 0001641631)

> <strong>Beyond Air, Inc.  (XAIR)  (CIK 0001641631) → SEC staff</strong> · filed 2025-09-30 · ticker XAIR · SIC 3841

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001493152-25-016359
- **Form:** CORRESP
- **Filer:** Beyond Air, Inc.  (XAIR)  (CIK 0001641631)
- **CIK:** 0001641631
- **Ticker:** XAIR
- **Filed:** 2025-09-30
- **SIC industry:** 3841
- **HQ:** Garden City, NY

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1641631/000149315225016359/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1641631&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for Beyond Air, Inc.  (XAIR)  (CIK 0001641631)

- CORRESP — 2026-02-05 — /comment-letter/0001493152-26-005240
- UPLOAD — 2026-02-05 — /comment-letter/0000000000-26-001233
- UPLOAD — 2025-09-30 — /comment-letter/0000000000-25-010679
- CORRESP — 2025-09-30 — /comment-letter/0001493152-25-016269
- CORRESP — 2025-09-30 — /comment-letter/0001493152-25-016368

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, Beyond Air, Inc.  (XAIR)  (CIK 0001641631) (CIK 0001641631), filed 2025-09-30, accession 0001493152-25-016359. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001493152-25-016359.

---

*[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*