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UPLOAD Filing

Perfect Moment Ltd.
Date: Sept. 15, 2025 · CIK: 0001849221 · Accession: 0000000000-25-009978

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File numbers found in text: 333-290200

Date
September 15, 2025
Author
Division of
Form
UPLOAD
Company
Perfect Moment Ltd.

Letter

Re: Perfect Moment Ltd. Registration Statement on Form S-3 Filed September 11, 2025 File No. 333-290200 Dear Chath Weerasinghe:

September 15, 2025

Chath Weerasinghe Chief Financial Officer Perfect Moment Ltd. 244 5th Ave Ste 1219 New York, NY 10001

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Kristin Baldwin at 202-551-7172 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 15, 2025

Chath Weerasinghe
Chief Financial Officer
Perfect Moment Ltd.
244 5th Ave Ste 1219
New York, NY 10001

 Re: Perfect Moment Ltd.
 Registration Statement on Form S-3
 Filed September 11, 2025
 File No. 333-290200
Dear Chath Weerasinghe:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Kristin Baldwin at 202-551-7172 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>