SEC Comment Letter 0000000000-23-011258 to Perfect Corp. (PERF, PERF-WT) (CIK 0001899830) (PERF)
Perfect Corp. (PERF, PERF-WT) (CIK 0001899830)
Date: Oct. 16, 2023 · CIK: 0001899830 · Accession: 0000000000-23-011258
AI Filing Summary & Sentiment
File numbers found in text: 333-274835
Letter
United States securities and exchange commission logo October 16, 2023 Alice Chang Chief Executive Officer Perfect Corp. 14F, No. 98 Minquan Road Xindian District New Taipei City 231 Taiwan Re:Perfect Corp. Registration Statement on Form F-3 Filed October 3, 2023 File No. 333-274835 Dear Alice Chang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Lauren Pierce at 202-551-3887 or Jeffrey Kauten at 202-551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Ching-Yang Lin
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United States securities and exchange commission logo
October 16, 2023
Alice Chang
Chief Executive Officer
Perfect Corp.
14F, No. 98 Minquan Road
Xindian District
New Taipei City 231
Taiwan
Re:Perfect Corp.
Registration Statement on Form F-3
Filed October 3, 2023
File No. 333-274835
Dear Alice Chang:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Lauren Pierce at 202-551-3887 or Jeffrey Kauten at 202-551-3447 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Ching-Yang Lin