0001213900-24-005309.txt : 20240307 0001213900-24-005309.hdr.sgml : 20240307 20240122163231 ACCESSION NUMBER: 0001213900-24-005309 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Perfect Moment Ltd. CENTRAL INDEX KEY: 0001849221 STANDARD INDUSTRIAL CLASSIFICATION: APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 861437114 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 307 CANALOT STUDIOS STREET 2: 222 KENSAL ROAD CITY: LONDON STATE: X0 ZIP: W10 5BN BUSINESS PHONE: 4402045588849 MAIL ADDRESS: STREET 1: 307 CANALOT STUDIOS STREET 2: 222 KENSAL ROAD CITY: LONDON STATE: X0 ZIP: W10 5BN CORRESP 1 filename1.htm

 

 

January 22, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re: Perfect Moment Ltd. (the “Company”)
  Registration Statement on Form S-1 (File No. 333-274913)
   
  Request for Acceleration of Effective Date
  Requested Date: January 24, 2024
  Requested Time: 5:00 p.m. Eastern Time (US)                                       

 

Ladies and Gentlemen:

 

In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as a representative of the several underwriters, hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time (US), on January 24, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus to underwriters, dealers, institutions, and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned, as representative of the several underwriters, has complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Very truly yours,

 

ThinkEquity LLC

By: /s/ Eric Lord  
  Name:  Eric Lord  
  Title:    Head of Investment Banking  

 

 

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