# EDGAR Filing Document

**Accession Number:** 0001849221
**File Stem:** 0001493152-25-013516
**Filing Date:** 2025-9
**Character Count:** 2170
**Document Hash:** 8f96683f16fb1b47ee4fbcbfc25ced1e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-013516.hdr.sgml**: 20251121

**ACCESSION NUMBER**: 0001493152-25-013516

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250915

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Perfect Moment Ltd.
- **CENTRAL INDEX KEY:** 0001849221
- **STANDARD INDUSTRIAL CLASSIFICATION:** APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 861437114
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** 244 FIFTH AVENUE
- **STREET 2:** SUITE 1219
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001
- **BUSINESS PHONE:** 315-615-6156

**MAIL ADDRESS:**
- **STREET 1:** 244 FIFTH AVENUE
- **STREET 2:** SUITE 1219
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001

**PERFECT MOMENT LTD.**

244 5th Ave Ste 1219

New York, NY 10001

September 15, 2025

**<u>VIA EDGAR</u>**

U.S. 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-3**

**File No. 333-290200**

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Perfect Moment Ltd. hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-3 (File No. 333-290200) be accelerated to 4:30 p.m., Eastern Time, on Wednesday, September 17, 2025, or as soon as practicable thereafter.

Please contact Thomas J. Poletti of Manatt, Phelps & Phillips, LLP at (714) 371-2501 with any questions you may have regarding this request. In addition, please notify Mr. Poletti by telephone when this request for acceleration has been granted. We appreciate your assistance in this matter.

---

| | |
|:---|:---|
| Respectfully, | Respectfully, |
| PERFECT MOMENT LTD. | PERFECT MOMENT LTD. |
| By: | */s/ Jane Gottschalk* |
| Name: | Jane Gottschalk |
| Title: | President |

---

cc: Manatt, Phelps & Phillips, LLP