Correspondence 0001213900-24-009525 from Perfect Moment Ltd. (PMNT)
Perfect Moment Ltd.
Date: Feb. 2, 2024 · CIK: 0001849221 · Accession: 0001213900-24-009525
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274913
Letter
Re: Perfect Moment Ltd. (the “Company”)
February 2, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-1 (File No. 333-274913)
Request for Acceleration of Effective Date
Requested Date: February 6, 2024
Requested Time: 5:00 p.m. Eastern Time (US)
Ladies and Gentlemen:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as a representative of the several underwriters, hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time (US), on February 6, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus to underwriters, dealers, institutions, and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as representative of the several underwriters, has complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
ThinkEquity LLC
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CORRESP
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filename1.htm
February 2, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Perfect Moment Ltd. (the “Company”)
Registration Statement on Form S-1 (File No. 333-274913)
Request for Acceleration of Effective Date
Requested Date: February 6, 2024
Requested Time: 5:00 p.m. Eastern Time (US)
Ladies and Gentlemen:
In connection with the above-referenced Registration
Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as a representative of the
several underwriters, hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so
that it will be declared effective at 5:00 p.m., Eastern Time (US), on February 6, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to
advise you that the underwriters have distributed as many copies of the preliminary prospectus to underwriters, dealers, institutions,
and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as representative of the
several underwriters, has complied and will comply, and we have been informed by the participating underwriters that they have complied
and will comply, with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
ThinkEquity LLC
By:
/s/ Eric Lord
Name:
Eric Lord
Title:
Head of Investment Banking