code 

my ($line1,$line2,@arr1,@arr2,@arr3,@emptyarr); 

@arr1 = <FILE1>; 

@arr2 = <FILE2>; 

foreach $line2 (@arr2) { 

if ($line2 =~ m/(.*)\s+(.*)\s+(.*)\s+(.*)/) { 

@arr3 = @emptyarr; 
my $cname2 = "$2"; 
push (@arr3, $cname2); 

} 
} 

foreach $line2 (@arr3) { 
foreach $line1 (@arr1) { 

if ($line1 =~ m/(.*)\s+(.*)\s+(.*)\s+(.*)\s+(.*)\s+(.*)\s+(.*)\s+(.*)/) { 

my $cname1 = "$2"; 

if ($cname1 ne $line3) { 

print NL "$cname1\n"; 

} 
} 
} 
}