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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>As filed with the
  Securities and Exchange Commission on February 23, 2024&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><B>Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>SECURITIES AND EXCHANGE
  COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>FORM&nbsp;S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>THE SECURITIES ACT
  OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Perfect Moment Ltd.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>(Exact name of registrant
  as specified in its charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>86-1437114</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or other jurisdiction of<BR>
  incorporation or organization)</B></P></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(I.R.S. Employer<BR>
  Identification No.)</B></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>307 Canalot Studios</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>222 Kensal Road</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>London W10 5BN</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>United Kingdom</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>+44 (0)204 558-8849</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>(Address of Principal
  Executive Offices)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Perfect Moment Ltd.
  2021 Equity Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Perfect Moment Ltd.
  Enterprise Management Incentive Share Option Agreement with Negin Yeganegy</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>(Full title of the
  plan)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Vcorp Agent Services,
  Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>108 W. 13<SUP>th</SUP>
  Street, Suite 100</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Wilmington, DE 19801</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>New Castle County</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>(Name and address of
  agent for service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>(845) 425-0077</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>(Telephone number,
  including area code, of agent for service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B><I>Copies to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top; width: 49%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Mark Buckley</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Executive Officer</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>307 Canalot Studios</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>222 Kensal Road</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>London W10 5BN</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>+44 (0)204 558-8849</B></P></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Nimish Patel<BR>
  Blake Baron<BR>
  Mitchell Silberberg &amp; Knupp LLP<BR>
  2049 Century Park East, 18th Floor<BR>
  Los Angeles, CA 90064<BR>
  (917) 546-7709</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a&nbsp;non-accelerated&nbsp;filer, a smaller
  reporting company or an emerging growth company. See the definitions of &ldquo;large accelerated filer&rdquo;, &ldquo;accelerated filer,&rdquo;
  &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in&nbsp;Rule&nbsp;12b-2&nbsp;of&nbsp;the&nbsp;Exchange
  Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: left; width: 20%"><FONT STYLE="font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 30%"><FONT STYLE="font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging&nbsp;growth&nbsp;company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
  with any new or revised financial accounting standards provided pursuant to Section&nbsp;7(a)(2)(B) of the Securities Act.&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>PART&nbsp;I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>INFORMATION REQUIRED
  IN THE SECTION&nbsp;10(a)&nbsp;PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white">The
  information specified in Item 1 and Item 2 of Part&nbsp;I of this Registration Statement is omitted from this filing in accordance with
  the provisions of Rule&nbsp;428 under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), and the introductory
  note to Part&nbsp;I of&nbsp;Form&nbsp;S-8.&nbsp;The documents containing the information specified in Part&nbsp;I will be delivered to
  plan participants as required by Rule&nbsp;428(b)(1).&nbsp;<FONT STYLE="background-color: white">These documents and the documents incorporated
  by reference in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a
  prospectus that meets the requirements of Section 10(a) of the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="background-color: white">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;3. Incorporation of Documents
  by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
  following documents previously filed by Perfect Moment Ltd. (the &ldquo;Registrant&rdquo;) with the U.S. Securities and Exchange Commission
  (the &ldquo;Commission&rdquo;) are incorporated by reference into this Registration Statement:<FONT STYLE="font-family: Times New Roman, Times, Serif"><SUP></SUP></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 0.25in"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s&nbsp;Prospectus&nbsp;filed on February 9, 2024 pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1849221/000121390023081326/ea185667-s1_perfectmoment.htm">Form&nbsp;S-1</A>&nbsp;originally filed with the Commission on October 10, 2023, as amended (File&nbsp;No.&nbsp;333-274913), which contains the Registrant&rsquo;s audited financial statements for the latest fiscal year for which such statements have been filed; </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 0.25in"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Current Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1849221/000121390024013346/ea193522-8k_perfect.htm">Form 8-K</A>, filed with the Commission on February 13, 2024; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 0.25in"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Registrant&rsquo;s common stock contained in its Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1849221/000121390024005764/ea192015-8a12b_perfect.htm">Form 8-A</A> (File No. 001-41930) filed with the Commission on January 23, 2024, pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), including any amendments and reports filed for the purpose of updating such description. </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">All
  documents subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act
  prior to the filing of a post-effective amendment to the Registration Statement which indicates that all securities offered have been
  sold or which deregisters all securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement
  and to be a part hereof from the date of the filing of such documents, except that information furnished to the Commission under Item
  2.02 or Item 7.01 in Current Reports on Form&nbsp;8-K&nbsp;and any exhibit relating to such information, shall not be deemed to be incorporated
  by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Any
  statement contained herein or in a document incorporated or deemed to be incorporated by reference in this Registration Statement shall
  be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration
  Statement, or in any other subsequently filed document which also is or is deemed to be incorporated by reference in this Registration
  Statement, modifies or supersedes such earlier statement. Any statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;4. Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Not
  applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;5. Interests of Named Experts
  and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">As
  of the date hereof, Mitchell Silberberg &amp; Knupp LLP beneficially owns 75,000 shares of the Registrant&rsquo;s common stock.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;6. Indemnification of Directors
  and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Section 145 of the General
  Corporation Law of the State of Delaware, or the DGCL, authorizes a corporation&rsquo;s board of directors to grant, and authorizes a
  court to award, indemnity to officers, directors and other corporate agents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The Registrant&rsquo;s amended
  and restated certificate of incorporation and amended and restated bylaws limit the liability of the Registrant&rsquo;s directors for
  monetary damages to the fullest extent permitted by Delaware law. Consequently, the Registrant&rsquo;s directors are not personally liable
  to the Registrant or the Registrant&rsquo;s stockholders for monetary damages for any breach of fiduciary duties as directors, except
  liability for the following:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">any breach of their duty of loyalty to the Registrant or the Registrant&rsquo;s stockholders;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">unlawful payments of dividends or unlawful stock repurchases or redemptions as provided in Section 174 of the DGCL; and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">any transaction from which they derived an improper personal benefit.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any amendment to, or repeal
  of, these provisions will not eliminate or reduce the effect of these provisions in respect of any act, omission or claim that occurred
  or arose prior to that amendment or repeal. If the DGCL is amended to provide for further limitations on the personal liability of directors
  of corporations, then the personal liability of the Registrant&rsquo;s directors will be further limited to the greatest extent permitted
  by the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant&rsquo;s amended
  and restated bylaws provide that the Registrant will indemnify, to the fullest extent permitted by law, each person who was or is made
  a party or is threatened to be made a party to, or is otherwise involved in, any action, suit or proceeding, whether civil, criminal,
  administrative or investigative, by reason of the fact that he or she, or a person for whom he or she is the legal representative, is
  or was a director or officer of the Registrant, or is or was serving at the request of the Registrant, as a director, officer, employee
  or agent of another corporation, partnership, joint venture, trust or other enterprise, against all expense, liability and loss (including,
  among other things, attorney&rsquo;s fees and amounts paid in settlement) reasonably incurred or suffered by such director, officer, employee
  or agent in connection therewith, subject to certain conditions. The Registrant&rsquo;s amended and restated bylaws that also provide
  the Registrant with the power to, to the extent authorized by the Registrant&rsquo;s board of directors, grant rights to indemnification
  and to advancement of expenses to any employee or agent of the Registrant to the fullest extent indemnification may be granted to the
  Registrant&rsquo;s directors and officers. In addition, the Registrant&rsquo;s amended and restated bylaws provide that the Registrant
  must advance expenses incurred by or on behalf of a director or officer in advance of the final disposition of any action or proceeding,
  subject to certain exceptions.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant has entered
  into indemnification agreements with each of its directors and executive officers that are broader than the specific indemnification provisions
  contained in the DGCL. These indemnification agreements require the Registrant, among other things, to indemnify its directors and executive
  officers against certain liabilities that may arise by reason of their status or service as directors or officers. These indemnification
  agreements also require the Registrant to advance all expenses incurred by the directors and executive officers as a result of any proceeding
  against them as to which they could be indemnified, subject to certain exceptions. The Registrant believes that these agreements are necessary
  to attract and retain qualified individuals to serve as directors and executive officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The limitation of liability
  and indemnification provisions that are included in the Registrant&rsquo;s amended and restated certificate of incorporation, amended
  and restated bylaws and indemnification agreements with its directors and executive officers may discourage stockholders from bringing
  a lawsuit against the Registrant&rsquo;s directors and executive officers for breach of their fiduciary duties. They may also reduce the
  likelihood of derivative litigation against the Registrant&rsquo;s directors and executive officers even though an action, if successful,
  might benefit the Registrant and other stockholders. Further, a stockholder&rsquo;s investment may be adversely affected to the extent
  that the Registrant pays the costs of settlement and damage awards against directors and executive officers as required by these indemnification
  provisions. At present, the Registrant is not aware of any pending litigation or proceeding involving any person who is or was one of
  its directors, officers, employees or other agents or is or was serving at its request as a director, officer, employee or agent of another
  corporation, partnership, joint venture, trust or other enterprise, for which indemnification is sought, and the Registrant is not aware
  of any threatened litigation that may result in claims for indemnification.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant&rsquo;s amended
  and restated bylaws provide that the Registrant may purchase and maintain insurance, at its expense, to protect itself and any person
  who is or was a director, officer, employee or agent of the Registrant or is or was serving at its request as a director, officer, employee
  or agent of another corporation, partnership, joint venture, trust or other enterprise against any expense, liability or loss, whether
  or not the Registrant would have the power to indemnify such person against such expense, liability or loss under the DGCL. The Registrant
  maintains insurance under which, subject to the limitations of the insurance policies, coverage is provided to the Registrant directors
  and executive officers against loss arising from claims made by reason of breach of fiduciary duty or other wrongful acts as a director
  or executive officer, including claims relating to public securities matters, and to the Registrant with respect to payments that may
  be made by the Registrant to these directors and executive officers pursuant to the Registrant&rsquo;s indemnification obligations or
  otherwise as a matter of law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;7. Exemption from Registration
  Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Not
  applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; white-space: nowrap; width: 9%"><FONT STYLE="font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 90%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1849221/000121390024013346/ea193522ex3-1_perfect.htm">Amended and Restated Certificate of Incorporation of Perfect Moment Ltd. (incorporated by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K (File No. 001-41930),&nbsp;filed with the Commission on February 13, 2024).</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">3.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1849221/000121390024013346/ea193522ex3-2_perfect.htm">Amended and Restated Bylaws of Perfect Moment Ltd. (incorporated by reference to Exhibit 3.2 to the Registrant&rsquo;s Current Report on Form 8-K (File No. 001-41930),&nbsp;filed with the Commission on February 13, 2024).</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1849221/000121390023083790/ea187099ex4-1_perfect.htm">Form of the Company&rsquo;s common stock certificate (incorporated by reference to Exhibit 4.1 to the Registrant&rsquo;s Registration Statement on Form S-1/A (File No. 333-274913),&nbsp;filed with the Commission on November 6, 2023).</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea193841ex5-1_perfectmoment.htm">Opinion of Mitchell Silberberg &amp; Knupp LLP.</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="ea193841ex5-1_perfectmoment.htm"><FONT STYLE="font-size: 10pt">Consent of Mitchell Silberberg &amp; Knupp LLP (included as part of Exhibit&nbsp;5.1 hereto).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea193841ex23-2_perfectmoment.htm"><FONT STYLE="font-size: 10pt">Consent of Weinberg &amp; Company, P.A.</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><A HREF="#a_001">Power of Attorney (contained on signature page hereto).</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1849221/000121390023083790/ea187099ex10-8_perfect.htm">Perfect Moment Ltd. 2021 Equity Incentive Plan and forms of agreements thereunder (incorporated by reference to Exhibit 10.8 to the Registrant&rsquo;s Registration Statement on Form S-1/A (File No. 333-274913),&nbsp;filed with the Commission on November 6, 2023).</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">99.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1849221/000121390024006750/ea192247ex10-10_perfect.htm">Amendment No. 1 to Perfect Moment Ltd.&rsquo;s 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.10 to the Registrant&rsquo;s Registration Statement on Form S-1/A (File No. 333-274913), filed with the Commission on January 26, 2024).</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">99.3*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea193841ex99-3_perfectmoment.htm">Perfect Moment Ltd. Enterprise Management Incentive Share Option Agreement with Negin Yeganegy.</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.4*</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><P STYLE="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><A HREF="ea193841ex99-4_perfectmoment.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Excerpts from the Settlement Agreement, dated October 26, 2022, by and between Perfect Moment UK Limited and Negin Yeganegy, relating to the Perfect Moment Ltd. Enterprise Management Incentive Share Option Agreement with Negin Yeganegy.</FONT></A></P></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><A HREF="ea193841ex-fee_perfectmoment.htm">Filing Fee Table.</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt"><B>*</B></FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Filed herewith.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">(a)&nbsp;The undersigned Registrant hereby
  undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">(1)&nbsp;To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">(i)&nbsp;To
  include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">(ii)&nbsp;To
  reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
  Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
  Fee&rdquo; table in the effective Registration Statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">(iii)&nbsp;To
  include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;&nbsp;<I>provided, however</I>, that paragraphs (a)(1)(i)&nbsp;and (a)(1)(ii)&nbsp;do
  not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with
  or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d)&nbsp;of the Exchange Act that are incorporated
  by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">(2)&nbsp;That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
  registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
  be the initial<I>&nbsp;bona fide</I>&nbsp;offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">(3)&nbsp;To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(b)&nbsp;The undersigned
  Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s
  annual report pursuant to Section&nbsp;13(a)&nbsp;or Section&nbsp;15(d)&nbsp;of the Exchange Act (and, where applicable, each filing of
  an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;of the Exchange Act) that is incorporated by reference
  in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
  of such securities at that time shall be deemed to be the initial<I>&nbsp;bona fide</I>&nbsp;offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(c)&nbsp;Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
  to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
  person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Pursuant
  to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all
  of the requirements for filing on&nbsp;Form&nbsp;S-8&nbsp;and has duly caused this Registration Statement to be signed on its behalf by
  the undersigned, thereunto duly authorized, in the City of London, United Kingdom, on February 23, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify"><B>PERFECT MOMENT LTD.</b></TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify; width: 60%">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 4%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 36%"><FONT STYLE="font-size: 10pt">/s/&nbsp;Mark Buckley</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Mark Buckley</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_001"></A>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes and appoints Mark Buckley, as his or her true and lawful attorneys-in-fact,
  proxies, and agents, with full power of substitution, for him or her in any and all capacities, to sign any and all amendments to this
  registration statement (including post-effective amendments), and to file the same, with all exhibits thereto and other documents in connection
  therewith, with the Commission, granting unto said attorneys-in-fact, proxies, and agents full power and authority to do and perform each
  and every act and thing requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she
  might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact, proxies, and agents, or their or his or
  her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
  indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="width: 40%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 40%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 18%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Max Gottschalk</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Chairman of the Board of Directors</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">February 23, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Max Gottschalk</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Mark Buckley</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">February 23, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Mark Buckley</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(<I>Principal Executive Officer</I>)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Jeff Clayborne</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">February 23, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Jeff Clayborne</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><I>(Principal Financial and Accounting Officer)</I></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Tracy Barwin</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 23, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: center">Tracy Barwin</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Jane Gottschalk</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 23, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center">Jane Gottschalk</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/ Berndt Hauptkorn</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 23, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center">Berndt Hauptkorn</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/ Andre Keijsers</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 23, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center">Andre Keijsers</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">/s/ Tim Nixdorff</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 23, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-top: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Tim Nixdorff</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
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metadata_filer: {"company-data": {"conformed-name": "Perfect Moment Ltd.", "cik": "0001849221", "assigned-sic": "2300", "organization-name": "04 Manufacturing", "irs-number": "861437114", "state-of-incorporation": "DE", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-277335", "film-number": "24672524"}, "business-address": {"street1": "307 CANALOT STUDIOS", "street2": "222 KENSAL ROAD", "city": "LONDON", "state": "X0", "zip": "W10 5BN", "phone": "4402045588849"}, "mail-address": {"street1": "307 CANALOT STUDIOS", "street2": "222 KENSAL ROAD", "city": "LONDON", "state": "X0", "zip": "W10 5BN"}}
text: As filed with the
  Securities and Exchange Commission on February 23, 2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE
  COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT
  OF 1933
  Perfect Moment Ltd.
  (Exact name of registrant
  as specified in its charter)
  Delaware
  86-1437114
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  307 Canalot Studios
  222 Kensal Road
  London W10 5BN
  United Kingdom
  +44 (0)204 558-8849
  (Address of Principal
  Executive Offices)
  Perfect Moment Ltd.
  2021 Equity Incentive Plan
  Perfect Moment Ltd.
  Enterprise Management Incentive Share Option Agreement with Negin Yeganegy
  (Full title of the
  plan)
  Vcorp Agent Services,
  Inc.
  108 W. 13
  th
  Street, Suite 100
  Wilmington, DE 19801
  New Castle County
  (Name and address of
  agent for service)
  (845) 425-0077
  (Telephone number,
  including area code, of agent for service)
  Copies to:
  Mark Buckley
  Chief Executive Officer
  307 Canalot Studios
  222 Kensal Road
  London W10 5BN
  +44 (0)204 558-8849
  Nimish Patel
  Blake Baron
  Mitchell Silberberg & Knupp LLP
  2049 Century Park East, 18th Floor
  Los Angeles, CA 90064
  (917) 546-7709
  Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller
  reporting company or an emerging growth company. See the definitions of "large accelerated filer", "accelerated filer,"
  "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange
  Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
  with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  PART I
  INFORMATION REQUIRED
  IN THE SECTION 10(a) PROSPECTUS
  The
  information specified in Item 1 and Item 2 of Part I of this Registration Statement is omitted from this filing in accordance with
  the provisions of Rule 428 under the Securities Act of 1933, as amended (the "Securities Act"), and the introductory
  note to Part I of Form S-8. The documents containing the information specified in Part I will be delivered to
  plan participants as required by Rule 428(b)(1).
  These documents and the documents incorporated
  by reference in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a
  prospectus that meets the requirements of Section 10(a) of the Securities Act.
  1
  PART II
  INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents
  by Reference.
  The
  following documents previously filed by Perfect Moment Ltd. (the "Registrant") with the U.S. Securities and Exchange Commission
  (the "Commission") are incorporated by reference into this Registration Statement:
  (1)
  The Registrant's Prospectus filed on February 9, 2024 pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on
  Form S-1
  originally filed with the Commission on October 10, 2023, as amended (File No. 333-274913), which contains the Registrant's audited financial statements for the latest fiscal year for which such statements have been filed;
  (2)
  The Registrant's Current Report on
  Form 8-K
  , filed with the Commission on February 13, 2024; and
  (3)
  The description of the Registrant's common stock contained in its Registration Statement on
  Form 8-A
  (File No. 001-41930) filed with the Commission on January 23, 2024, pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), including any amendments and reports filed for the purpose of updating such description.
  All
  documents subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act
  prior to the filing of a post-effective amendment to the Registration Statement which indicates that all securities offered have been
  sold or which deregisters all securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement
  and to be a part hereof from the date of the filing of such documents, except that information furnished to the Commission under Item
  2.02 or Item 7.01 in Current Reports on Form 8-K and any exhibit relating to such information, shall not be deemed to be incorporated
  by reference in this Registration Statement.
  Any
  statement contained herein or in a document incorporated or deemed to be incorporated by reference in this Registration Statement shall
  be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration
  Statement, or in any other subsequently filed document which also is or is deemed to be incorporated by reference in this Registration
  Statement, modifies or supersedes such earlier statement. Any statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.
  II-
  1
  Item 4. Description of Securities.
  Not
  applicable.
  Item 5. Interests of Named Experts
  and Counsel.
  As
  of the date hereof, Mitchell Silberberg & Knupp LLP beneficially owns 75,000 shares of the Registrant's common stock.
  Item 6. Indemnification of Directors
  and Officers.
  Section 145 of the General
  Corporation Law of the State of Delaware, or the DGCL, authorizes a corporation's board of directors to grant, and authorizes a
  court to award, indemnity to officers, directors and other corporate agents.
  The Registrant's amended
  and restated certificate of incorporation and amended and restated bylaws limit the liability of the Registrant's directors for
  monetary damages to the fullest extent permitted by Delaware law. Consequently, the Registrant's directors are not personally liable
  to the Registrant or the Registrant's stockholders for monetary damages for any breach of fiduciary duties as directors, except
  liability for the following:
  ●
  any breach of their duty of loyalty to the Registrant or the Registrant's stockholders;
  ●
  any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;
  ●
  unlawful payments of dividends or unlawful stock repurchases or redemptions as provided in Section 174 of the DGCL; and
  ●
  any transaction from which they derived an improper personal benefit.
  Any amendment to, or repeal
  of, these provisions will not eliminate or reduce the effect of these provisions in respect of any act, omission or claim that occurred
  or arose prior to that amendment or repeal. If the DGCL is amended to provide for further limitations on the personal liability of directors
  of corporations, then the personal liability of the Registrant's directors will be further limited to the greatest extent permitted
  by the DGCL.
  The Registrant's amended
  and restated bylaws provide that the Registrant will indemnify, to the fullest extent permitted by law, each person who was or is made
  a party or is threatened to be made a party to, or is otherwise involved in, any action, suit or proceeding, whether civil, criminal,
  administrative or investigative, by reason of the fact that he or she, or a person for whom he or she is the legal representative, is
  or was a director or officer of the Registrant, or is or was serving at the request of the Registrant, as a director, officer, employee
  or agent of another corporation, partnership, joint venture, trust or other enterprise, against all expense, liability and loss (including,
  among other things, attorney's fees and amounts paid in settlement) reasonably incurred or suffered by such director, officer, employee
  or agent in connection therewith, subject to certain conditions. The Registrant's amended and restated bylaws that also provide
  the Registrant with the power to, to the extent authorized by the Registrant's board of directors, grant rights to indemnification
  and to advancement of expenses to any employee or agent of the Registrant to the fullest extent indemnification may be granted to the
  Registrant's directors and officers. In addition, the Registrant's amended and restated bylaws provide that the Registrant
  must advance expenses incurred by or on behalf of a director or officer in advance of the final disposition of any action or proceeding,
  subject to certain exceptions.
  II-
  2
  The Registrant has entered
  into indemnification agreements with each of its directors and executive officers that are broader than the specific indemnification provisions
  contained in the DGCL. These indemnification agreements require the Registrant, among other things, to indemnify its directors and executive
  officers against certain liabilities that may arise by reason of their status or service as directors or officers. These indemnification
  agreements also require the Registrant to advance all expenses incurred by the directors and executive officers as a result of any proceeding
  against them as to which they could be indemnified, subject to certain exceptions. The Registrant believes that these agreements are necessary
  to attract and retain qualified individuals to serve as directors and executive officers.
  The limitation of liability
  and indemnification provisions that are included in the Registrant's amended and restated certificate of incorporation, amended
  and restated bylaws and indemnification agreements with its directors and executive officers may discourage stockholders from bringing
  a lawsuit against the Registrant's directors and executive officers for breach of their fiduciary duties. They may also reduce the
  likelihood of derivative litigation against the Registrant's directors and executive officers even though an action, if successful,
  might benefit the Registrant and other stockholders. Further, a stockholder's investment may be adversely affected to the extent
  that the Registrant pays the costs of settlement and damage awards against directors and executive officers as required by these indemnification
  provisions. At present, the Registrant is not aware of any pending litigation or proceeding involving any person who is or was one of
  its directors, officers, employees or other agents or is or was serving at its request as a director, officer, employee or agent of another
  corporation, partnership, joint venture, trust or other enterprise, for which indemnification is sought, and the Registrant is not aware
  of any threatened litigation that may result in claims for indemnification.
  The Registrant's amended
  and restated bylaws provide that the Registrant may purchase and maintain insurance, at its expense, to protect itself and any person
  who is or was a director, officer, employee or agent of the Registrant or is or was serving at its request as a director, officer, employee
  or agent of another corporation, partnership, joint venture, trust or other enterprise against any expense, liability or loss, whether
  or not the Registrant would have the power to indemnify such person against such expense, liability or loss under the DGCL. The Registrant
  maintains insurance under which, subject to the limitations of the insurance policies, coverage is provided to the Registrant directors
  and executive officers against loss arising from claims made by reason of breach of fiduciary duty or other wrongful acts as a director
  or executive officer, including claims relating to public securities matters, and to the Registrant with respect to payments that may
  be made by the Registrant to these directors and executive officers pursuant to the Registrant's indemnification obligations or
  otherwise as a matter of law.
  Item 7. Exemption from Registration
  Claimed.
  Not
  applicable.
  II-
  3
  Item 8. Exhibits.
  Exhibit No.
  Description
  3.1
  Amended and Restated Certificate of Incorporation of Perfect Moment Ltd. (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K (File No. 001-41930), filed with the Commission on February 13, 2024).
  3.2
  Amended and Restated Bylaws of Perfect Moment Ltd. (incorporated by reference to Exhibit 3.2 to the Registrant's Current Report on Form 8-K (File No. 001-41930), filed with the Commission on February 13, 2024).
  4.1
  Form of the Company's common stock certificate (incorporated by reference to Exhibit 4.1 to the Registrant's Registration Statement on Form S-1/A (File No. 333-274913), filed with the Commission on November 6, 2023).
  5.1*
  Opinion of Mitchell Silberberg & Knupp LLP.
  23.1*
  Consent of Mitchell Silberberg & Knupp LLP (included as part of Exhibit 5.1 hereto).
  23.2*
  Consent of Weinberg & Company, P.A.
  24.1
  Power of Attorney (contained on signature page hereto).
  99.1
  Perfect Moment Ltd. 2021 Equity Incentive Plan and forms of agreements thereunder (incorporated by reference to Exhibit 10.8 to the Registrant's Registration Statement on Form S-1/A (File No. 333-274913), filed with the Commission on November 6, 2023).
  99.2
  Amendment No. 1 to Perfect Moment Ltd.'s 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.10 to the Registrant's Registration Statement on Form S-1/A (File No. 333-274913), filed with the Commission on January 26, 2024).
  99.3*
  Perfect Moment Ltd. Enterprise Management Incentive Share Option Agreement with Negin Yeganegy.
  99.4*
  Excerpts from the Settlement Agreement, dated October 26, 2022, by and between Perfect Moment UK Limited and Negin Yeganegy, relating to the Perfect Moment Ltd. Enterprise Management Incentive Share Option Agreement with Negin Yeganegy.
  107*
  Filing Fee Table.
  *
  Filed herewith.
  Item 9. Undertakings.
  (a) The undersigned Registrant hereby
  undertakes:
  (1) To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To
  include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii) To
  reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
  Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
  Fee" table in the effective Registration Statement; and
  II-
  4
  (iii) To
  include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;
  provided, however
  , that paragraphs (a)(1)(i) and (a)(1)(ii) do
  not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with
  or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated
  by reference in the Registration Statement.
  (2) That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
  registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
  be the initial
  bona fide
  offering thereof.
  (3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b) The undersigned
  Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's
  annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of
  an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
  in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
  of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (c) Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
  to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
  person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  5
  SIGNATURES
  Pursuant
  to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all
  of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by
  the undersigned, thereunto duly authorized, in the City of London, United Kingdom, on February 23, 2024.
  PERFECT MOMENT LTD.
  By:
  /s/ Mark Buckley
  Mark Buckley
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes and appoints Mark Buckley, as his or her true and lawful attorneys-in-fact,
  proxies, and agents, with full power of substitution, for him or her in any and all capacities, to sign any and all amendments to this
  registration statement (including post-effective amendments), and to file the same, with all exhibits thereto and other documents in connection
  therewith, with the Commission, granting unto said attorneys-in-fact, proxies, and agents full power and authority to do and perform each
  and every act and thing requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she
  might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact, proxies, and agents, or their or his or
  her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
  indicated.
  Signature
  Title
  Date
  /s/ Max Gottschalk
  Chairman of the Board of Directors
  February 23, 2024
  Max Gottschalk
  /s/ Mark Buckley
  Chief Executive Officer and Director
  February 23, 2024
  Mark Buckley
  (
  Principal Executive Officer
  )
  /s/ Jeff Clayborne
  Chief Financial Officer
  February 23, 2024
  Jeff Clayborne
  (Principal Financial and Accounting Officer)
  /s/ Tracy Barwin
  Director
  February 23, 2024
  Tracy Barwin
  /s/ Jane Gottschalk
  Director
  February 23, 2024
  Jane Gottschalk
  /s/ Berndt Hauptkorn
  Director
  February 23, 2024
  Berndt Hauptkorn
  /s/ Andre Keijsers
  Director
  February 23, 2024
  Andre Keijsers
  /s/ Tim Nixdorff
  Director
  February 23, 2024
  Tim Nixdorff
  II-6