0001213900-24-006189.txt : 20240307 0001213900-24-006189.hdr.sgml : 20240307 20240124173432 ACCESSION NUMBER: 0001213900-24-006189 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240124 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

PERFECT MOMENT LTD.

307 Canalot Studios

222 Kensal Road

London W10 5BN

United Kingdom

January 24, 2024

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Heather Clark
	Kevin Stertzel
	Jennifer Angelini
	Jay Ingram

RE:	Perfect Moment Ltd.
	Registration Statement on Form S-1, as amended
	File No. 333-274913

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on January 22, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for January 24, 2024 at 5:00 p.m., Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We hereby formally withdraw our request for acceleration of the effective date.

[Signature Page Follows]

	Sincerely,

	PERFECT MOMENT LTD.


	/s/ Mark Buckley
	Mark Buckley
	Chief Executive Officer

Cc:	Nimish Patel, Mitchell Silberberg & Knupp LLP
	Blake Baron, Mitchell Silberberg & Knupp LLP