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CORRESP Filing

Perfect Moment Ltd.
Date: Sept. 15, 2025 · CIK: 0001849221 · Accession: 0001493152-25-013516

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File numbers found in text: 333-290200

Date

Sept. 15, 2025

Author

PERFECT

Form

CORRESP

Company

Perfect Moment Ltd.

Letter

PERFECT MOMENT LTD.

5th Ave Ste 1219

New York, NY 10001

September 15, 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. 333-290200

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. 333-290200) be accelerated to 4:30 p.m., Eastern Time, on Wednesday, September 17, 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.

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CORRESP
 1
 filename1.htm

 PERFECT
MOMENT LTD.

 244
5th Ave Ste 1219

 New
York, NY 10001

 September
15, 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. 333-290200

 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. 333-290200) be accelerated to 4:30 p.m., Eastern Time, on Wednesday,
September 17, 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