PWRD [Perfect World] CORRESP: (Original Filing)
[[Letterhead of Perfect World Co., Ltd.] January 23, 2013 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Dear Mr. Krikorian and Mr. Rohn: Item 5. Operating and Financial Review and Prospects Revenues, page 61 1. We note your response to prior comment]