February 5, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Perfect Moment Ltd. |
Registration Statement on Form S-1 (File No. 333-274913) Withdrawal of Prior Acceleration Request |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on February 2, 2024, in which we requested the acceleration of the effective date of the above-captioned Registration Statement to 5:00 p.m. Eastern time, on February 6, 2024. We are no longer requesting that the Registration Statement be declared effective at that date and time, and we hereby formally withdraw our prior request for acceleration of the effective date of the above-captioned Registration Statement.
Very truly yours,
ThinkEquity LLC
| By: | /s/ Eric Lord | ||
| Name: | Eric Lord | ||
| Title: | Head of Investment Banking | ||