my %alphabet;
my $s;


code...


	foreach $record (@contents)  {
	
	@fields = split(/\|/,$record);

	$tidm=$fields[0];$tidm=~s/\s+$//g;
	$nice=$fields[1];$nice=~s/\s+$//g;
	$s = substr($nice,0,1);



open (DATA, ">> ./ATOZ/$s.shtml" );

if ($alphabet{$s} % 2) {

print DATA qq|<tr bgcolor="#FFFFFF"></TR>\n|;
} else {
print DATA qq|<tr bgcolor="#F8F8F8"></TR>\n|;
}
		
close DATA;
	
$alphabet{"$s"}++;

}