Correspondence 0001104659-23-109470 from Perfect Corp. (PERF, PERF-WT) (CIK 0001899830) (PERF)
Perfect Corp. (PERF, PERF-WT) (CIK 0001899830)
Date: Oct. 17, 2023 · CIK: 0001899830 · Accession: 0001104659-23-109470
AI Filing Summary & Sentiment
File numbers found in text: 333-274835
Letter
Perfect Corp.
PO Box 309, Ugland House
Grand Cayman, KY1-1104
Cayman Islands
October 17, 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: Lauren Pierce
Jeffrey Kauten
Re: Request for Acceleration of Effectiveness
Perfect Corp.
Registration Statement on Form F-3
File No. 333-274835
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-3, File No. 333-274835, as amended, be accelerated by the Commission so that it will become effective at 4:00 p.m., Eastern Time, on October 18, 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
October 17, 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:
Lauren Pierce
Jeffrey Kauten
Re: Request for Acceleration of Effectiveness
Perfect Corp.
Registration Statement on Form F-3
File No. 333-274835
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-3, File No. 333-274835, as amended, be accelerated by the Commission so that it will become effective
at 4:00 p.m., Eastern Time, on October 18, 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