Correspondence 0001104659-23-003587 from Perfect Corp. (PERF, PERF-WT) (CIK 0001899830) (PERF)
Perfect Corp. (PERF, PERF-WT) (CIK 0001899830)
Date: Jan. 13, 2023 · CIK: 0001899830 · Accession: 0001104659-23-003587
AI Filing Summary & Sentiment
File numbers found in text: 333-268057
Letter
Perfect Corp.
PO Box 309, Ugland House
Grand Cayman,
KY1-1104
Cayman Islands
January 13, 2023
Via EDGAR
United States Securities and Exchange Commission,
Division of Corporation Finance,
Office of Technology,
100 F Street, N.E.,
Washington, D.C. 20549.
Attention: Joshua Shainess
Mariam Mansaray
Patrick Faller
Re: Request for Acceleration of Effectiveness
Perfect Corp.
Registration Statement on Form F-1
File No. 333-268057
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the United States Securities and Exchange Commission (the “Commission”) promulgated under the Securities Act of 1933, as amended, Perfect Corp. (the “Company”) hereby respectfully requests that the effectiveness of the above referenced registration statement on Form F-1, File No. 333-268057, as amended, be accelerated by the Commission so that it will become effective at 12:00 p.m. Eastern Time on January 17, 2023, or as soon thereafter as practicable, unless the Company notifies you otherwise prior to such time.
Please contact Ching-Yang Lin of Sullivan & Cromwell (Hong Kong) LLP at +852-2826-8606 or linc@sullcrom.com or Joon Seok Hong at +852-2826-8643 or hongj@sullcrom.com with any questions you may have. In addition, please notify Mr. Lin or Mr. Hong when this request for acceleration has been granted.
Very truly yours,
Perfect Corp.
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Perfect Corp.
PO Box 309, Ugland House
Grand Cayman,
KY1-1104
Cayman Islands
January 13, 2023
Via EDGAR
United States Securities and Exchange Commission,
Division of Corporation Finance,
Office of Technology,
100 F Street, N.E.,
Washington, D.C. 20549.
Attention:
Joshua Shainess
Mariam Mansaray
Patrick Faller
Re: Request for Acceleration of Effectiveness
Perfect Corp.
Registration Statement on Form F-1
File No. 333-268057
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and
Regulations of the United States Securities and Exchange Commission (the “Commission”) promulgated under the Securities
Act of 1933, as amended, Perfect Corp. (the “Company”) hereby respectfully requests that the effectiveness of the
above referenced registration statement on Form F-1, File No. 333-268057, as amended, be accelerated by the Commission so that
it will become effective at 12:00 p.m. Eastern Time on January 17, 2023, or as soon thereafter as practicable, unless the Company
notifies you otherwise prior to such time.
Please contact Ching-Yang Lin of
Sullivan & Cromwell (Hong Kong) LLP at +852-2826-8606 or linc@sullcrom.com or Joon Seok Hong at +852-2826-8643 or
hongj@sullcrom.com with any questions you may have. In addition, please notify Mr. Lin or Mr. Hong when this request for
acceleration has been granted.
Very truly yours,
Perfect Corp.
By:
/s/ Alice H. Chang
Name:
Alice H. Chang
Title:
Chief Executive Officer
cc:
Ching-Yang Lin
Sullivan & Cromwell (Hong Kong) LLP