Pearl E. Gilmore; 81; of 374 Ella St.; Belle Vernon; died Tuesday; July 31; 1990; at 9:30 p.m. in Mon Valley Hospital.  She was born in Columbia; W.Va.; Feb. 11;1909; a daughter of the late Marion E. and Lula Walters. Mrs. Gilmore had lived in the Belle Vernon area for over 55 years.  In addition to her parents; she was preceded in death by her husband; Harry B. Gilmore in 1969; and by four brothers; Earl Walters; Roy Walters; Vernon Walters and Clarence Walters.  She is survived by two sons;Lloyd W. Gilmore of Pikesville;Md.; and Harry L. (Bud) Gilmore;at home;and a brother;Albert Walters of Brownsville.  Friends will be received at the Ferguson Funeral Home Inc.;700 Broad Ave.;Belle Vernon;Thursday from 2 to 4 and 7 to 9 p.m.  Funeral services will be held at the funeral home on Friday at 11 a.m.  Interment will be in Belle Vernon Cemetery.  The Ferguson Funeral Home Inc.is in charge of arrangements.