PERFECT MOMENT LTD.
244 5th Ave Ste 1219
New York, NY 10001
September 15, 2025
VIA EDGAR
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, | ||
| PERFECT MOMENT LTD. | ||
| By: | /s/ Jane Gottschalk | |
| Name: | Jane Gottschalk | |
| Title: | President | |
cc: Manatt, Phelps & Phillips, LLP