United States securities and exchange commission logo





                              August 18, 2022

       Alice Chang
       Chief Executive Officer
       Perfect Corp.
       14F, No. 98 Minquan Road
       Xindian District
       New Taipei City 231, Taiwan

                                                        Re: Perfect Corp.
                                                            Amendment No. 3 to
Registration Statement on Form F-4
                                                            Filed August 15,
2022
                                                            File No. 333-263841

       Dear Ms. Chang:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 3 to Registration Statement on Form F-4

       The Parties to the Proposed Transactions
       Provident Acquisition Corp, page 33

   1.                                                   We note your revised
description of the roles taken by Citigroup Global Markets Inc.
                                                        and Barclays Capital
Inc. in advising Provident. Please disclose which of the financial
                                                        advisors provided
advice and assistance in assessing potential targets, preparing materials
                                                        for the consideration
of Provident's board of directors, and preparing any of the disclosure
                                                        in the registration
statement.
 Alice Chang
FirstName  LastNameAlice Chang
Perfect Corp.
Comapany
August  18, NamePerfect
            2022        Corp.
August
Page 2 18, 2022 Page 2
FirstName LastName
General

2.       With a view toward disclosure, please tell us whether your sponsor is,
is controlled by, or
         has substantial ties with a non-U.S. person. Please also tell us
whether anyone or any
         entity associated with or otherwise involved in the transaction, is,
is controlled by, or has
         substantial ties with a non-U.S. person. If so, also include risk
factor disclosure that
         addresses how this fact could impact your ability to complete your
initial business
         combination. For instance, discuss the risk to investors that you may
not be able to
         complete an initial business combination with a U.S. target company
should the
         transaction be subject to review by a U.S. government entity, such as
the Committee on
         Foreign Investment in the United States (CFIUS), or ultimately
prohibited. Further,
         disclose that the time necessary for government review of the
transaction or a decision to
         prohibit the transaction could prevent you from completing an initial
business
         combination and require you to liquidate. Disclose the consequences of
liquidation to
         investors, such as the losses of the investment opportunity in a
target company, any price
         appreciation in the combined company, and the warrants, which would
expire worthless.
        You may contact Melissa Kindelan, Senior Staff Accountant, at (202)
551-3564 or
Christine Dietz, Senior Staff Accountant, at (202) 551-3408 if you have
questions regarding
comments on the financial statements and related matters. Please contact
Matthew Derby, Staff
Attorney, at (202) 551-3334 or Joshua Shainess, Legal Branch Chief, at (202)
551-7951 with any
other questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of
Technology