SEC Comment Letter 0000000000-23-013852 to Perfect Corp. (PERF, PERF-WT) (CIK 0001899830) (PERF)
Perfect Corp. (PERF, PERF-WT) (CIK 0001899830)
Date: Dec. 19, 2023 · CIK: 0001899830 · Accession: 0000000000-23-013852
AI Filing Summary & Sentiment
Letter
United States securities and exchange commission logo December 19, 2023 Iris Chen Head of Finance and Accounting Perfect Corp. 14F, No. 98 Minquan Road Xindian District New Taipei City 231 Taiwan Re:Perfect Corp. Schedule TO-I/A Filed December 19, 2023 File No. 005-93810 Dear Iris Chen: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Schedule TO-I/A filed December 19, 2023 Purpose of the Offer; Certain Effects of the Offer; Other Plans, page 13 1.Refer to comment one in our prior comment letter. We note that your response includes additional background and reasons for the Offer that are not disclosed in the Schedule TO- I. Please revise the Schedule TO-I to incorporate information relevant to the purposes of the transaction. General 2.We note your response to prior comment five summarizing the impact of the Offer on the Company's financial statements. Please incorporate this disclosure in the Schedule TO-I. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameIris Chen Comapany NamePerfect Corp. December 19, 2023 Page 2 FirstName LastName Iris Chen Perfect Corp. December 19, 2023 Page 2 Please direct any questions to Christina Chalk at 202-551-3263 or Laura McKenzie at 202-551-4568. Sincerely, Division of Corporation Finance Office of Mergers & Acquisitions
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United States securities and exchange commission logo
December 19, 2023
Iris Chen
Head of Finance and Accounting
Perfect Corp.
14F, No. 98 Minquan Road Xindian District
New Taipei City 231 Taiwan
Re:Perfect Corp.
Schedule TO-I/A
Filed December 19, 2023
File No. 005-93810
Dear Iris Chen:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments by providing the requested information or advise us as
soon as possible when you will respond. If you do not believe our comments apply to your facts
and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Schedule TO-I/A filed December 19, 2023
Purpose of the Offer; Certain Effects of the Offer; Other Plans, page 13
1.Refer to comment one in our prior comment letter. We note that your response includes
additional background and reasons for the Offer that are not disclosed in the Schedule TO-
I. Please revise the Schedule TO-I to incorporate information relevant to the purposes of
the transaction.
General
2.We note your response to prior comment five summarizing the impact of the Offer on the
Company's financial statements. Please incorporate this disclosure in the Schedule TO-I.
We remind you that the filing persons are responsible for the accuracy and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameIris Chen
Comapany NamePerfect Corp.
December 19, 2023 Page 2
FirstName LastName
Iris Chen
Perfect Corp.
December 19, 2023
Page 2
Please direct any questions to Christina Chalk at 202-551-3263 or Laura McKenzie at
202-551-4568.
Sincerely,
Division of Corporation Finance
Office of Mergers & Acquisitions