BeyondSpring Inc. — Regulatory Filings 2018

May 1, 2018

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BeyondSpring Inc.

28 Liberty Street, 39th Floor

New York, New York 10005

May 1, 2018

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Dorrie Yale Scot Foley

Re: BeyondSpring Inc.
Registration Statement on Form F-3 (File No. 333-224437)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, BeyondSpring Inc. hereby requests acceleration of the effectiveness of its Registration Statement on Form F-3 (File No. 333-224437), so that it will become effective at 12:00 p.m., Eastern Time on Thursday, May 3, 2018, or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to Andrea L. Nicolas of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-3000, and that such effectiveness also be confirmed in writing.

Very truly yours,
BeyondSpring Inc.
By:	/s/ Lan Huang
	Name: Lan Huang
	Title: Chief of Executive Officer