<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0001899830</cik>
        <entityName>Perfect Corp.</entityName>
        <fileNumber>001-41540</fileNumber>
        <address>
            <street1>14F., NO. 98, MINQUAN RD</street1>
            <city>NEW TAIPEI CITY</city>
            <stateOrCountryCode></stateOrCountryCode>
            <stateOrCountry></stateOrCountry>
            <zipCode>23141</zipCode>
        </address>
        <telephoneNumber>886-2-8667-1265</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Class A Ordinary Share</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(3)</ruleProvision>

    <signatureData>
        <signatureName>Nadia Surges</signatureName>
        <signatureTitle>Analyst</signatureTitle>
        <signatureDate>2026-10-23</signatureDate>
    </signatureData>
</notificationOfRemoval>