<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: White Pearl Group Ltd -->
          <cik>0002081537</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Class A Ordinary Shares, no par value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>02/03/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0002081536</issuerCik>
        <issuerName>White Pearl Acquisition Corp.</issuerName>
        <issuerCusips>
          <issuerCusipNumber>G96193100</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>244 Fifth Avenue</com:street1>
          <com:street2>Suite #1835</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>White Pearl Group Limited</reportingPersonName>
      <citizenshipOrOrganization>D8</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>4123333.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>4123333.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>4123333.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>26.3</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>The 4,123,333 shares referred to in Rows 5, 7 and 9 includes the Issuer's Class B ordinary shares with no par value ("Class B Ordinary Shares") and the private placement units. The Class B Ordinary Shares will automatically convert into the Issuer's Class A ordinary shares with no par value ("Class A Ordinary Shares") immediately following the Issuer's initial business combination (the "Business Combination") and may be converted at any time prior to the Business Combination at the option of the holder, on a one-for-one basis, subject to certain adjustments, as more fully described under the heading "Description of Securities " in the Issuer's Registration Statement on Form S-1 (File No. 333- 290905). Mr. Yun Chen has sole voting and dispositive power over the securities held of record by White Pearl Group Limited. The percentage in Row 11 is based on 11,833,125 Class A Ordinary Shares, including Class A Ordinary Shares underlying the units, and 3,833,333 Class B Ordinary Shares issued and outstanding as of May 11, 2026, as reported in the Issuer's Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on May 11, 2026.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Yun Chen</reportingPersonName>
      <citizenshipOrOrganization>F4</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>4123333.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>4123333.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>4123333.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>26.3</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>The 4,123,333 shares referred to in Rows 5, 7 and 9 includes the Issuer's Class B Ordinary Shares and the private placement units. The Class B Ordinary Shares will automatically convert into the Issuer's Class A Ordinary Shares immediately following the Issuer's Business Combination and may be converted at any time prior to the Business Combination at the option of the holder, on a one-for-one basis, subject to certain adjustments, as more fully described under the heading "Description of Securities " in the Issuer's Registration Statement on Form S-1 (File No. 333- 290905). Mr. Yun Chen has sole voting and dispositive power over the securities held of record by White Pearl Group Limited. The percentage in Row 11 is based on 11,833,125 Class A Ordinary Shares, including Class A Ordinary Shares underlying the units, and 3,833,333 Class B Ordinary Shares issued and outstanding as of May 11, 2026, as reported in the Issuer's Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on May 11, 2026.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>White Pearl Acquisition Corp.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>244 Fifth Avenue, Suite #1835, New York, NY 10001</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>White Pearl Group Limited, Yun Chen (collectively, the "Reporting Persons")</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>C/O White Pearl Acquisition Corp., 244 Fifth Avenue, Suite #1835, New York, NY 10001</principalBusinessOfficeOrResidenceAddress>
        <citizenship>White Pearl Group Limited is a British Virgin Islands company. Yun Chen is a citizen of the People's Republic of China.</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>As of February 3, 2026, the Reporting Persons may be deemed to beneficially own 4,123,333 of the Issuer's Class A Ordinary Shares and Class B Ordinary Shares. White Pearl Group Limited is the record holder of the ordinary shares reported herein. Mr. Yun Chen has sole voting and dispositive power with respect to the securities held of record by White Pearl Group Limited, and  may be deemed the beneficial owner of the securities held by White Pearl Group Limited. This Statement on Schedule 13G (this "Statement") shall not be construed as an admission that the Reporting Persons are, for purposes of Section 13(d) and 13(g), beneficial owners of any securities covered by this Statement.</amountBeneficiallyOwned>
        <classPercent>The 4,123,333 of the Issuer's Class A Ordinary Shares and Class B Ordinary Shares owned by the Reporting Persons constitute 26.3% of the total number of Class A Ordinary Shares and Class B Ordinary Shares issued and outstanding, assuming the conversion of all issued and outstanding Class B Ordinary Shares of the Issuer. The Class B Ordinary Shares are automatically convertible into Class A Ordinary Shares with or immediately following the Business Combination on a one-for-one basis or may be converted at any time prior to the Business Combination at the option of the holder, on a one- for-one basis, subject to certain adjustments, as more fully described under the heading "Description of Securities" in the Issuer's Registration Statement on Form S-1 (File No. 333-290905). The percentage of the total ordinary shares held is based on 11,833,125 Class A Ordinary Shares, including Class A Ordinary Shares underlying the units, and 3,833,333 Class B Ordinary Shares issued and outstanding as of May 11, 2026, as reported in the Issuer's Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on May 11, 2026.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>White Pearl Group Limited: 4,123,333 Yun Chen: 4,123,333</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>White Pearl Group Limited: 0 Yun Chen: 0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>White Pearl Group Limited: 4,123,333 Yun Chen: 4,123,333</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>White Pearl Group Limited: 0 Yun Chen: 0</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>Y</notApplicableFlag>
      </item10>
    </items>
    <exhibitInfo>EXHIBIT LIST Exhibit A Joint Filing Agreement, dated as of May 14, 2026 between White Pearl Group Limited and Yun Chen</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>White Pearl Group Limited</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Naphat Sirimongkolkasem</signature>
        <title>Naphat Sirimongkolkasem/Director</title>
        <date>05/14/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Yun Chen</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Yun Chen</signature>
        <title>Yun Chen/Individual</title>
        <date>05/14/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
