0000000000-23-013852.txt : 20240201 0000000000-23-013852.hdr.sgml : 20240201 20231219153606 ACCESSION NUMBER: 0000000000-23-013852 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231219 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Perfect Corp. CENTRAL INDEX KEY: 0001899830 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] ORGANIZATION NAME: 06 Technology IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 14F., NO. 98, MINQUAN RD. STREET 2: XINDIAN DISTRICT CITY: NEW TAIPEI CITY STATE: F5 ZIP: 231 BUSINESS PHONE: 886-2-8667-1265 MAIL ADDRESS: STREET 1: 14F., NO. 98, MINQUAN RD. 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HE)45/1@H! end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 19, 2023 Iris Chen Head of Finance and Accounting Perfect Corp. 14F, No. 98 Minquan Road Xindian District New Taipei City 231 Taiwan Re: Perfect Corp. Schedule TO-I/A Filed December 19, 2023 File No. 005-93810 Dear Iris Chen: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Schedule TO-I/A filed December 19, 2023 Purpose of the Offer; Certain Effects of the Offer; Other Plans, page 13 1. Refer to comment one in our prior comment letter. We note that your response includes additional background and reasons for the Offer that are not disclosed in the Schedule TO- I. Please revise the Schedule TO-I to incorporate information relevant to the purposes of the transaction. General 2. We note your response to prior comment five summarizing the impact of the Offer on the Company's financial statements. Please incorporate this disclosure in the Schedule TO-I. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Iris Chen Perfect Corp. December 19, 2023 Page 2 Please direct any questions to Christina Chalk at 202-551-3263 or Laura McKenzie at 202-551-4568. FirstName LastNameIris Chen Sincerely, Comapany NamePerfect Corp. Division of Corporation Finance December 19, 2023 Page 2 Office of Mergers & Acquisitions FirstName LastName