Correspondence 0001213900-24-006189 from Perfect Moment Ltd. (PMNT)
Perfect Moment Ltd.
Date: Jan. 24, 2024 · CIK: 0001849221 · Accession: 0001213900-24-006189
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274913
Letter
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.
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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