use strict;
open FILE, "</path/to/inputfile" or die "Blerch: $!\n";
# Set $/ to whatever your line terminating char is in inputfile
my @lines=<FILE>;
shift @lines;
pop @lines;
# @lines now contains the file contents without the first and last lines.

##</code><code>##

$line=~s/^#//;

##</code><code>##

$line=~s/^(.)/#$1/;