There's rarely a good reason for mixing CGI.pm routines with actual HTML. You are also using poorly formed HTML. By making a few assumptions, I was able to get this. It's easier to read and maintain without the HTML. It's also easier to write it this way.

#!/usr/bin/perl
use strict;
use diagnostics;

use CGI;

# create a new CGI object
my $page = new CGI;

# used during testing
# $page->param('Comic', 'Images/Le_Comic6.jpg');

# Grab a named CGI parameter
my $comic = $page->param('Comic');
exit unless $comic;

my $menu =  $page->div({-class => 'Standard' }, $page->p( $page->cente
+r(
    $page->a({-href => '../index.htm'         }, '[Home]'         ), $
+page->hr,
    $page->a({-href => '../Gallery.shtml'     }, '[Gallery]'      ), $
+page->hr,
    $page->a({-href => '../Manga.shtml'       }, '[Manga]'        ), $
+page->hr,
    $page->a({-href => '../Video_Review.shtml'}, '[Video Reviews]'), $
+page->hr,
    $page->a({-href => '../Links.shtml'       }, '[Links]'        ), $
+page->hr,
    $page->a({-href => '../Web_Comic.shtml'   }, '[Web Comic]'    ), $
+page->hr
)));

my ($comment, $number, $comic_links);
{
    my @file_names = qw|
        Images/Le_Comic.jpg     Images/Le_Comic2.jpg    Images/Le_Comi
+c3.jpg
        Images/Le_Comic4.jpg    Images/Le_Comic5.jpg    Images/Le_Comi
+c6.jpg
        Images/Le_Comic7.jpg    Images/Le_Comic8.jpg    Images/Le_Comi
+c9.jpg
        Images/Le_Comic10.jpg   Images/Le_Comic11.jpg   Images/Le_Comi
+c12.jpg
        Images/Thanksgiving_Comic.jpg
                        |;
    # Open up the comments file
    open my $fh, '../Comment.txt' or die $!;

        my ($i, @links);
        foreach my $file_name ( @file_names ) {
            chomp( my $line = <$fh> );
            ($comment, $number) = ($line, $i) if $file_name eq $comic;
            push @links, $page->a({-href=>"Testy.cgi?Comic=$file_name"
+},
                                                        'Comic #', ++$
+i);
        }
        $links[11] = $page->a({-href=>"Testy.cgi?Comic=$file_names[12]
+"},
                                                    'Thanksgiving Comi
+c' );

    $comic_links =
        $page->p( $page->b( $page->u('Comics') ) ) .
        $page->p(
            (join ' | ', @links[0 .. 4]), $page->br,
            (join ' | ', @links[5 .. 9]), $page->br, $links[10] ) .
        $page->p(
            $page->center( $page->u(
                $page->font( { -face => 'Comic Sans MS', -size => 4}) 
+)),
            $page->br,
            $links[11] );
}

print
    $page->header,
    $page->start_html(
        -head   => $page->Link({    -rel    => 'stylesheet',
                                    -href   => '../Style.css',
                                    -type   => 'text/css'}
                    ),
        -title  => "Animetion Station > Webcomic > Comic #$number",
        -meta   => { GENERATOR  => 'Adobe PageMill 3.0 Win' }
    );

print       # Web Comics
    $page->p( $page->center( $page->div( {
                -style => q|    background-color: #0099FF;
                                font-family: Comic Sans MS;
                                font-size: 20px;
                                width: 200px;
                                color: white;| },
                'Web Comics'    )));

print       # Table
    $page->table( { -width          => 757,
                    -border         => 0,
                    -cellspacing    => 1,
                    -cellpadding    => 0,
                    -height         => 294  },
        $page->Tr(
            $page->td( {    -width  => '14%',
                            -valign => 'TOP',
                            -align  => 'CENTER',
                            -height => 293  }, $menu
            ),
            $page->td( {    -width      => '86%',
                            -valign     => 'TOP',
                            -bgcolor    => '#3366ff'    },
                $page->p(
                    $page->center(
                        $page->img( {-src => '../$value'} )
                    )
                ),
                $page->br,
                $page->p($comment),
                $page->center(
                    $page->div({ -style => q|
                                    font-family: Times New Roman, Time
+s;
                                    color: white;
                                    width: 350px;
                                    background-color: gray;
                                    text-align: center;| }, $comic_lin
+ks
                    )
                )
            )
        )
    ),
    $page->end_html;

__END__
[download]