Correspondence 0001493152-25-009726 from Perfect Moment Ltd. (PMNT)

Perfect Moment Ltd.
Date: March 10, 2025 · CIK: 0001849221 · Accession: 0001493152-25-009726

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File numbers found in text: 333-285612

Date

March 10, 2025

Author

PERFECT MOMENT LTD.

Form

CORRESP

Company

Perfect Moment Ltd.

Letter

PERFECT MOMENT LTD.

5th Ave Ste 1219

New York, NY 10001

March 10, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Re: Perfect Moment Ltd.

Registration Statement on Form S-3

File No. 333-285612

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Perfect Moment Ltd. hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-3 (File No. 333-285612) be accelerated to 4:30 p.m., Eastern Time, on Wednesday, March 12, 2025, or as soon as practicable thereafter.

Please contact Thomas J. Poletti of Manatt, Phelps & Phillips, LLP at (714) 371-2501 with any questions you may have regarding this request. In addition, please notify Mr. Poletti by telephone when this request for acceleration has been granted. We appreciate your assistance in this matter.

Respectfully,
PERFECT MOMENT LTD.

Show Raw Text

CORRESP
 1
 filename1.htm

 PERFECT
MOMENT LTD.

 244
5th Ave Ste 1219

 New
York, NY 10001

 March
10, 2025

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Re:
Perfect Moment Ltd.

 Registration
Statement on Form S-3

 File
No. 333-285612

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Perfect Moment Ltd. hereby respectfully requests that the effective
date of the above referenced Registration Statement on Form S-3 (File No. 333-285612) be accelerated to 4:30 p.m., Eastern Time, on Wednesday,
March 12, 2025, or as soon as practicable thereafter.

 Please
contact Thomas J. Poletti of Manatt, Phelps & Phillips, LLP at (714) 371-2501 with any questions you may have regarding this request.
In addition, please notify Mr. Poletti by telephone when this request for acceleration has been granted. We appreciate your assistance
in this matter.

 Respectfully,

 PERFECT MOMENT LTD.

 By:
 /s/ Jane Gottschalk

 Name:
 Jane Gottschalk

 Title:
 President

 cc:
Manatt, Phelps & Phillips, LLP

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