Exhibit 99.7
REPRESENTATION PURSUANT TO INSTRUCTION 2 TO
ITEM 8.A.4 OF FORM 20-F
March 25, 2022
In connection with the filing of a Registration Statement on Form F-4 (the “Registration Statement”) by Perfect Corp., a Cayman Islands exempted company with limited liability (the “Company”), relating to a proposed business combination with Provident Acquisition Corp., a Cayman Islands exempted company with limited liability, the Company represents to the Securities and Exchange Commission that:
1. | The Company is not currently a public reporting company in any jurisdiction and is not required by any jurisdiction outside the United States to issue audited financial statements as of a date not older than 12 months at the date of filing the Registration Statement. | |
2. | Compliance with the requirement in Item 8.A.4 of Form 20-F that the audited financial statements must be as of a date not older than 12 months at the date of filing the registration statement is impracticable and involves undue hardship for the Company. | |
3. | At the time the Registration Statement is declared effective by the SEC, the Company will have audited annual financial statements not older than fifteen months. |
[Signature Page Follows]
IN WITNESS WHEREOF, the undersigned has duly executed and delivered this representation as of the date first above written.
Perfect Corp. |
By: | /s/ Alice H. Chang | |
Name: Alice H. Chang | ||
Title: Chief Executive Officer |
[Signature Page to Item 8.A Representation]