<SEC-DOCUMENT>0001104659-22-095631-index.html : 20221101
<SEC-HEADER>0001104659-22-095631.hdr.sgml : 20221101
<ACCEPTANCE-DATETIME>20220829160713
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-095631
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm228803d24_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm228803d24_correspimg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>