<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: X 3 Higher Moment Fund LLC -->
          <cik>0001844136</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>08/27/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001849221</issuerCik>
        <issuerName>Perfect Moment Ltd.</issuerName>
        <issuerCusip>713715100</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>244 5th Ave, Ste 1219</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10001</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>X3 Higher Moment Fund LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>3172858.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>3172858.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>3172858.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>9.9</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>1. Shared voting and dispositive power includes an aggregate 3,204,908 shares of Common Stock (as defined herein) to be issued upon the exercise of the Warrants (as defined herein) beneficially owned by the Reporting Person, subject to the Blocker (as defined herein).

2. Percent of class is calculated based off of a total number of outstanding shares of common stock as of August 27, 2025 of 32,049,075, as provided by the Issuer to the Reporting Person.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Perfect Moment Ltd.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>244 5th Ave, Ste 1219, New York, NY, 10001</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>X3 Higher Moment Fund LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>c/o X Cubed Capital Management, LLC
3033 Excelsior Boulevard, Ste. 343
Minneapolis, MN 55416</principalBusinessOfficeOrResidenceAddress>
        <citizenship>DE</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>The Reporting Person is deemed to be the beneficial owner of 3,172,858 shares of the issuer's common stock ("Common Stock"), as a result of its ownership of (i) 3,172,858 shares of Common Stock, and (ii) warrants (the "Warrants") to purchase up to 3,204,908 shares of Common Stock at an exercise price of $0.46822 per share, but subject to the Blocker (as defined herein). The Warrants are subject to a blocker which prevents the holder from exercising the Warrants to the extent that, upon such exercise, the holder would beneficially own in excess of 9.9% of the Common Stock outstanding as a result of the exercise (the "Blocker").

As of August 27, 2025, the Reporting person is deemed to beneficially own 9.9% of the Issuer's outstanding shares of Common Stock.  Percent of class is calculated based on 32,049,075 shares of Common Stock outstanding as of such date as provided by the Issuer, subject to the Blocker.</amountBeneficiallyOwned>
        <classPercent>9.9%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>3,172,858</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>3,172,858</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>X3 Higher Moment Fund LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Toby Maitland Hudson</signature>
        <title>Toby Maitland Hudson, Partner, Head of Portfolio Management</title>
        <date>09/04/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
