Kaori Nazuka (Japanese)
Poe is the consciousness of Planet Limbo. She makes her first and only appearance in Season 2, Episode 8.
She is the only living being left on Limbo after a massive armed conflict destroyed all of its inhabitants. Their souls imparted the planet with a "magnetism" that draws in the souls of the deceased, turning Limbo into a kind of purgatory.
Poe is one of the few characters in the series aware of Dandy's identity as a trans-dimensional being. The brief cutscene of her receiving a tuxedo-clad Dandy at the end of the episode suggests that she retains memories of their first encounter, and that she too is kind of trans-dimensional being.
It may be that every time Dandy dies to be reincarnated in another universe, he pays a visit to Planet Limbo and meets Poe.