PWRD [Perfect World] CORRESP: [Perfect World Co., Ltd. Letterhead] October 8, 2010
[[Perfect World Co., Ltd. Letterhead] October 8, 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 the Fiscal Year Ended December 31, 2009 File No. 001-33587 (the 2009 Form 20-F) Dear Mr. Wilson and Ms. Walsh:]