while ( <DATA> ) {
    next unless /^\s*#/;
    s/#//;
    next if /^\s*$/;
    if (/####/) {
        print "\n\n=head1 ";
        next;
    }
    s/^\s*(?=\(@\))//;
    print
}
print "\n=cut"

__DATA__
###############################################################################
#
# Win32::GUI - Perl-Win32 Graphical User Interface Extension
#
# 29 Jan 1997 by Aldo Calpini <dada@perl.it>
#
# Version: 0.0.558 (15 Jan 2001)
#
# Copyright (c) 1997..2001 Aldo Calpini. All rights reserved.
# This program is free software; you can redistribute it and/or
# modify it under the same terms as Perl itself.
#
###############################################################################

[yabada yabada]