    <SEC-DOCUMENT>0001104659-22-095630-index.html : 20220829
    <SEC-HEADER>0001104659-22-095630.hdr.sgml : 20220829
    <ACCEPTANCE-DATETIME>20220829160648
    ACCESSION NUMBER:		0001104659-22-095630
    CONFORMED SUBMISSION TYPE:	F-4/A
    PUBLIC DOCUMENT COUNT:		37
    FILED AS OF DATE:		20220829
    DATE AS OF CHANGE:		20220829

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Perfect Corp.
    		CENTRAL INDEX KEY:			0001899830
    		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
    		IRS NUMBER:				000000000
    		STATE OF INCORPORATION:			E9
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		F-4/A
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-263841
    		FILM NUMBER:		221211318

    	BUSINESS ADDRESS:
    		STREET 1:		14F., NO. 98, MINQUAN RD.
    		STREET 2:		XINDIAN DISTRICT
    		CITY:			NEW TAIPEI CITY
    		STATE:			F5
    		ZIP:			231
    		BUSINESS PHONE:		886-2-8667-1265

    	MAIL ADDRESS:
    		STREET 1:		14F., NO. 98, MINQUAN RD.
    		STREET 2:		XINDIAN DISTRICT
    		CITY:			NEW TAIPEI CITY
    		STATE:			F5
    		ZIP:			231
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>F-4/A
    <SEQUENCE>1
    <FILENAME>tm228803-19_f4a.htm
    <DESCRIPTION>F-4/A
    <TEXT>
    Document 1 - file: tm228803-19_f4a.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-4.5
    <SEQUENCE>2
    <FILENAME>tm228803d21_ex4-5.htm
    <DESCRIPTION>EXHIBIT 4.5
    <TEXT>
    Document 2 - file: tm228803d21_ex4-5.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-5.1
    <SEQUENCE>3
    <FILENAME>tm228803d21_ex5-1.htm
    <DESCRIPTION>EXHIBIT 5.1
    <TEXT>
    Document 3 - file: tm228803d21_ex5-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-5.2
    <SEQUENCE>4
    <FILENAME>tm228803d21_ex5-2.htm
    <DESCRIPTION>EXHIBIT 5.2
    <TEXT>
    Document 4 - file: tm228803d21_ex5-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-8.1
    <SEQUENCE>5
    <FILENAME>tm228803d21_ex8-1.htm
    <DESCRIPTION>EXHIBIT 8.1
    <TEXT>
    Document 5 - file: tm228803d21_ex8-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.1
    <SEQUENCE>6
    <FILENAME>tm228803d21_ex23-1.htm
    <DESCRIPTION>EXHIBIT 23.1
    <TEXT>
    Document 6 - file: tm228803d21_ex23-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.2
    <SEQUENCE>7
    <FILENAME>tm228803d21_ex23-2.htm
    <DESCRIPTION>EXHIBIT 23.2
    <TEXT>
    Document 7 - file: tm228803d21_ex23-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>8
    <FILENAME>lg_perfect-4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 8 - file: lg_perfect-4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>9
    <FILENAME>tm228803d1-fc_trans4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 9 - file: tm228803d1-fc_trans4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>tm228803d6-fc_forward4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 10 - file: tm228803d6-fc_forward4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>tm228803d1-fc_proposed4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 11 - file: tm228803d1-fc_proposed4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>tm228803d1-fc_struct4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 12 - file: tm228803d1-fc_struct4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>tm228803d1-bc_revcag4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 13 - file: tm228803d1-bc_revcag4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>tm228803d1-bc_gromar4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 14 - file: tm228803d1-bc_gromar4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>tm228803d1-bc_evreve4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 15 - file: tm228803d1-bc_evreve4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>tm228803d1-bc_23eevrev4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: tm228803d1-bc_23eevrev4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>17
    <FILENAME>tm228803d1-bc_22eevrev4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 17 - file: tm228803d1-bc_22eevrev4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>18
    <FILENAME>tm228803d1-bc_23eevrg4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 18 - file: tm228803d1-bc_23eevrg4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>19
    <FILENAME>tm228803d6-bc_global4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 19 - file: tm228803d6-bc_global4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>20
    <FILENAME>tm228803d6-bc_beauty4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 20 - file: tm228803d6-bc_beauty4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>21
    <FILENAME>tm228803d1-pht_products4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 21 - file: tm228803d1-pht_products4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>22
    <FILENAME>tm228803d1-pht_skin4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 22 - file: tm228803d1-pht_skin4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>23
    <FILENAME>tm228803d1-pht_alhirs4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 23 - file: tm228803d1-pht_alhirs4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>24
    <FILENAME>tm228803d1-pht_accesori4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 24 - file: tm228803d1-pht_accesori4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>25
    <FILENAME>tm228803d1-pht_nails4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 25 - file: tm228803d1-pht_nails4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>26
    <FILENAME>tm228803d1-pht_grooming4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 26 - file: tm228803d1-pht_grooming4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>27
    <FILENAME>tm228803d1-pht_face4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 27 - file: tm228803d1-pht_face4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>28
    <FILENAME>tm228803d1-pht_advisor4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 28 - file: tm228803d1-pht_advisor4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>29
    <FILENAME>tm228803d1-pht_training4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 29 - file: tm228803d1-pht_training4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>30
    <FILENAME>tm228803d1-pht_beauty4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 30 - file: tm228803d1-pht_beauty4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>31
    <FILENAME>tm228803d1-pht_barcode4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 31 - file: tm228803d1-pht_barcode4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>32
    <FILENAME>tm228803d1-pht_mobapp4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 32 - file: tm228803d1-pht_mobapp4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>33
    <FILENAME>tm228803d1-pht_virual4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 33 - file: tm228803d1-pht_virual4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>34
    <FILENAME>tm228803d1-pht_brands4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 34 - file: tm228803d1-pht_brands4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>35
    <FILENAME>tm228803d21_ex5-1img001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 35 - file: tm228803d21_ex5-1img001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>36
    <FILENAME>tm228803d21_ex8-1img001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 36 - file: tm228803d21_ex8-1img001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>37
    <FILENAME>tm228803d21_ex8-1img002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 37 - file: tm228803d21_ex8-1img002.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>