PWRD [Perfect World] CORRESP: (Original Filing)
[[Letterhead of Perfect World Co., Ltd.] September 9, 2010 VIA EDGAR AND FACSIMILE Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for Fiscal Year Ended December 31, 2009 (2009 20-F) File No. 001-33587 Dear Mr. Wilson and Ms. Walsh: Form 20-F]