<?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: Benaron Reeve -->
          <cik>0002002060</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Stock, par value $0.0001 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001849221</issuerCik>
        <issuerName>PERFECT MOMENT LTD.</issuerName>
        <issuerCusip>713715100</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>244 Fifth Avenue</com:street1>
          <com:street2>Suite 1219</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10001</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Reeve Benaron</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>850000.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>850000.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>850000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.23</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>(1) Reeve Benaron has sole voting and dispositive power over all securities of Issuer reported herein but disclaims beneficial ownership of such securities except to the extent of his pecuniary interest, if any, therein. (2) Percent of class is based on. 16,292,889 shares of Common Stock of Perfect Moment Ltd. ("Issuer") outstanding as of December 16, 2024.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Kahala19 LLC</reportingPersonName>
      <citizenshipOrOrganization>WY</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>850000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.23</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>(1) Kahala19 LLC ("Kahala19") directly holds the securities reported herein. In addition, Kahala19 holds a secured convertible promissory note in the principal amount of $2 million, which at maturity is initially convertible into 2.3 million shares of Issuer's common stock. Aggregate ownership of Issuer's common stock by Kahala19 is subject to a 4.99% limit at any one time. (2) Percent of class is based on 16,292,889 shares of Common Stock of Issuer outstanding as of December 16, 2024.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Vantage19 LLC</reportingPersonName>
      <citizenshipOrOrganization>IN</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>850000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.23</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>(1) Vantage19 LLC is the manager of Kahala19 ("Manager") and therefore, may be deemed to beneficially own the securities of Issuer held by Kahala19. Manager has vested all management authority and power in Reeve Benaron. Aggregate ownership of Issuer's common stock by Kahala19 is subject to a 4.99% limit at any one time. (2) Percent of class is based on 16,292,889 shares of Common Stock of Issuer outstanding as of December 16, 2024.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>PERFECT MOMENT LTD.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>244 Fifth Avenue, Suite 1219, New York, NY 10001</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Reeve Benaron

Kahala19 LLC

Vantage19 LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Reeve Benaron, 11550 N Meridian St, Suite 125, Carmel, IN, 46032

Kahala19 LLC, 11550 N Meridian Street, Suite 125, Carmel, IN 46032

Vantage19 LLC, 11550 N Meridian St, Suite 125, Carmel, IN, 46032</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Reeve Benaron is a U.S. citizen.

Kahala19 LLC is a Wyoming limited liability company.

Vantage19 LLC is an Indiana limited liability company.</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>The information required by this Item 4(a) is set forth in Row (9) of the cover page for each Reporting Person hereto and is incorporated herein by reference for each such Reporting Person.</amountBeneficiallyOwned>
        <classPercent>The information required by this Item 4(b) is set forth in Row (11) of the cover page for each Reporting Person hereto and is incorporated herein by reference for each such Reporting Person.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>The information required by this Item 4(c)(i) is set forth in Row (5) of the cover page for each Reporting Person hereto and is incorporated herein by reference for each such Reporting Person.</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>The information required by this Item 4(c)(ii) is set forth in Row (6) of the cover page for each Reporting Person hereto and is incorporated herein by reference for each such Reporting Person.</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>The information required by this Item 4(c)(iii) is set forth in Row (7) of the cover page for each Reporting Person hereto and is incorporated herein by reference for each such Reporting Person.</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>The information required by this Item 4(c)(iv) is set forth in Row (8) of the cover page for each Reporting Person hereto and is incorporated herein by reference for each such Reporting Person.</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>Reeve Benaron</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Reeve Benaron</signature>
        <title>Reeve Benaron</title>
        <date>02/19/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Kahala19 LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Reeve Benaron</signature>
        <title>Reeve Benaron, Attorney-in-Fact for Kahala19 LLC</title>
        <date>02/19/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Vantage19 LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Reeve Benaron</signature>
        <title>Reeve Benaron, Attorney-in-Fact for Vantage19 LLC, Manager of Kahala19 LLC</title>
        <date>02/19/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
