0000000000-23-013276.txt : 20240307 0000000000-23-013276.hdr.sgml : 20240307 20231206103607 ACCESSION NUMBER: 0000000000-23-013276 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231206 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 IRS NUMBER: 861437114 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 377-06074 BUSINESS ADDRESS: STREET 1: 307 CANALOT STUDIOS STREET 2: 222 KENSAL ROAD CITY: LONDON STATE: X0 ZIP: W10 5BN BUSINESS PHONE: 4402045588849 MAIL ADDRESS: STREET 1: 307 CANALOT STUDIOS STREET 2: 222 KENSAL ROAD CITY: LONDON STATE: X0 ZIP: W10 5BN PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-22-012226 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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filename2.txt United States securities and exchange commission logo December 6, 2023 Mark Buckley Chief Executive Officer Perfect Moment Ltd. 307 Canalot Studios 222 Kensal Road London W10 5BN United Kingdom Re: Perfect Moment Ltd. Amendment No. 2 to Registration Statement on Form S-1 Filed December 1, 2023 File No. 333-274913 Dear Mark Buckley: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Amendment No. 2 to Form S-1 Key Financial Measures, page 45 1. We note your discussions on page 46 of how EBITDA, Adjusted EBITDA and Adjusted operating expenses are calculated. Please expand your disclosure to explain how management uses these measures and why you believe they provide useful information to investors regarding your performance pursuant to Item 10(e)(1)(i)(C) and (D) of Regulation S-K. Mark Buckley FirstName LastNameMark Buckley Perfect Moment Ltd. Comapany6, December NamePerfect 2023 Moment Ltd. December Page 2 6, 2023 Page 2 FirstName LastName Please contact Heather Clark at 202-551-3624 or Kevin Stertzel at 202-551-3723 if you have questions regarding comments on the financial statements and related matters. Please contact Jennifer Angelini at 202-551-3047 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Blake Baron