Correspondence 0001213900-24-009524 from Perfect Moment Ltd. (PMNT)
Perfect Moment Ltd.
Date: Feb. 2, 2024 · CIK: 0001849221 · Accession: 0001213900-24-009524
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
February 2, 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 6, 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.
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PERFECT MOMENT LTD.
307 Canalot Studios
222 Kensal Road
London W10 5BN
United Kingdom
February 2, 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 6, 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