# EDGAR Filing Document

**Accession Number:** 0001899830
**File Stem:** 0001104659-23-003587
**Filing Date:** 2023-1
**Character Count:** 2650
**Document Hash:** 59d06193d2c08dce4c5851ce4cf5a90f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-003587.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0001104659-23-003587

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230113

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Perfect Corp.
- **CENTRAL INDEX KEY:** 0001899830
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 14F., NO. 98, MINQUAN RD.
- **STREET 2:** XINDIAN DISTRICT
- **CITY:** NEW TAIPEI CITY
- **STATE:** F5
- **ZIP:** 231
- **BUSINESS PHONE:** 886-2-8667-1265

**MAIL ADDRESS:**
- **STREET 1:** 14F., NO. 98, MINQUAN RD.
- **STREET 2:** XINDIAN DISTRICT
- **CITY:** NEW TAIPEI CITY
- **STATE:** F5
- **ZIP:** 231

Perfect Corp.

PO Box 309, Ugland House

Grand Cayman,

KY1-1104

Cayman Islands

January 13, 2023

<u>Via EDGAR</u>

United States Securities and Exchange Commission,

Division of Corporation Finance,

Office of Technology,

100 F Street, N.E.,

Washington, D.C. 20549.

Attention: Joshua Shainess <br> Mariam Mansaray <br> Patrick Faller

---

| | |
|:---|:---|
| **Re:** | **Request for Acceleration of Effectiveness** |

---

**Perfect Corp.**

**Registration Statement on Form F-1**

**File No. 333-268057**

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the United States Securities and Exchange Commission (the "<u>Commission</u>") promulgated under the Securities Act of 1933, as amended, Perfect Corp. (the "<u>Company</u>") hereby respectfully requests that the effectiveness of the above referenced registration statement on Form F-1, File No. 333-268057, as amended, be accelerated by the Commission so that it will become effective at 12:00 p.m. Eastern Time on January 17, 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.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| Perfect Corp. | Perfect Corp. | Perfect Corp. |
| By: | /s/ Alice H. Chang | /s/ Alice H. Chang |
|  | Name: | Alice H. Chang |
|  | Title: | Chief Executive Officer |

---

cc: Ching-Yang Lin <br> Sullivan & Cromwell (Hong Kong) LLP