0001213900-24-010188.txt : 20240307 0001213900-24-010188.hdr.sgml : 20240307 20240205205314 ACCESSION NUMBER: 0001213900-24-010188 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240205 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

 

February 5, 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:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Perfect Moment Ltd. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced registration statement (the “Registration Statement”) to become effective on February 7, 2024 at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Mitchell Silberberg & Knupp LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration.

 

Once the Registration Statement has been declared effective, please orally confirm that event with Blake Baron of Mitchell Silberberg & Knupp LLP, counsel to the Registrant, at (917) 546-7709, or in his absence, Nimish Patel at (310) 312-3102.

 

[Signature Page Follows]

 

  Sincerely,
   
  PERFECT MOMENT LTD.
   
  By:  /s/ Mark Buckley
    Mark Buckley
    Chief Executive Officer

 

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