PERFECT MOMENT LTD.
307 Canalot Studios
222 Kensal Road
London W10 5BN
United Kingdom
February 1, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Heather Clark |
| Kevin Stertzel | |
| Jennifer Angelini | |
| Jay Ingram |
| RE: | Perfect Moment Ltd. |
| Registration Statement on Form S-1, as amended | |
| File No. 333-274913 |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on January 30, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for February 1, 2024 at 5:00 p.m., Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We hereby formally withdraw our request for acceleration of the effective date.
[Signature Page Follows]
| Sincerely, | |
| PERFECT MOMENT LTD. | |
| /s/ Mark Buckley | |
| Mark Buckley | |
| Chief Executive Officer |
| Cc: | Nimish Patel, Mitchell Silberberg & Knupp LLP |
| Blake Baron, Mitchell Silberberg & Knupp LLP |
