If you need to do it in-place rather than by copying the file you could use this:

#! perl -slw
use strict;

open my $fh, '+<', $ARGV[ 0 ] or die $!;
<$fh> while ($.||0) < 32;
my $bufsize = tell( $fh );
my( $readPoint, $writePoint ) = ( $bufsize, 0 );
my $buffer;

local $/;
while( my $read = read( $fh, $buffer, $bufsize ) ) {
    seek $fh, $writePoint, 0;
    print $fh $buffer;
    $writePoint += $read;
    seek $fh, $readPoint+=$read, 0;
}
truncate $fh,$writePoint;
close $fh;
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