# EDGAR Filing Document

**Accession Number:** 0001849221
**File Stem:** 0000000000-25-009978
**Filing Date:** 2025-9
**Character Count:** 2193
**Document Hash:** fa33853fcf17bc8d98120bc0b84266ca
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009978.hdr.sgml**: 20251121

**ACCESSION NUMBER**: 0000000000-25-009978

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250915

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-290200

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-25-013099

## Text-Extract

```

                                                           September 15, 2025

Chath Weerasinghe
Chief Financial Officer
Perfect Moment Ltd.
244 5th Ave Ste 1219
New York, NY 10001

        Re: Perfect Moment Ltd.
            Registration Statement on Form S-3
            Filed September 11, 2025
            File No. 333-290200
Dear Chath Weerasinghe:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Kristin Baldwin at 202-551-7172 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._