$VAR1 = {
          'soap' => {
                    'Response1' => {
                                   'response2' => {
                                                  'response3' => [
                                                                                 {
                                                                                   'tag1' => 'value1',
                                                                                   'tag2' => 'value2',
                                                                                   'tag3' => 'value3',
                                                                                   },
                                                                                 {
                                                                                   'tag1' => 'value4',
                                                                                   'tag2' => 'value5',
                                                                                   'tag3' => 'value6',
                                                                                 },
                                                                                 {
                                                                                   'tag1' => 'value7',
                                                                                   'tag2' => 'value8',
                                                                                   'tag3' => 'value9', 
										   'tag4' => ''
										}
                                                                               ]
                                                                  },
                                                      'xmlns:ns2' => 'http://test.com/'
                                                    }
                       },
          'xmlns:soap' => 'http://schemas.xmlsoap.org/soap/envelope/'
        };

##</code><code>##

use XML::Simple;
use Data::Dumper;
$xml = new XML::Simple(KeyAttr=>('response3'),ForceArray=>('response3'));
$data = $xml->XMLin("c:\\b.xml") or die $_;
print Dumper($data);
print"\nStartPrinting First Statement";
print "Data=$data->{'soap'}->{'Response1'}->{'response2'}->{'response3'}->[0]->{'tag1'}";