... blahblahblah... 
my $href='http://cad.psd.log.com/apps/dev/adkb/dc_checklist/DEMO/top/DV/'; 
my $check=0;
    for my $word(@data){ 
    $check++;
    print $fh_out '<td>';
    if($check==1)
    {
     print $fh_out '<a href="'.$href.'">';
    }
    print $fh_out $word;
    if($check==1)
    {
    print $fh_out '</a>';
    }
    print $fh_out '</td>';
    }
    print $fh_out "</tr>\n";
    }   
    print $fh_out '</table></body></html>'."\n"; 
    close $fh_out;  
    }