#!/usr/local/bin/perl -w
 
use strict;
 
my @results = (qw(Z|a|b B|c|d H|e|f I|g|h K|i|j M|k|l E|m|n U|o|p P|q|r Q|s|t A|u|v));

my @sorted = sort {uc($a) cmp uc($b)} @results;

foreach my $sorted (@sorted)
{
   my ($field_1, $field_2, $field_3) = split(/\|/,$sorted);

   print "$field_1, $field_2, $field_3\n";

#  my $user = 'arf';
#  my $razao_social = 'spot';

#  print<<feach;
#    <tr> 
#      <td bgcolor="#C0C0C0" colspan="2">
#        <font face="Verdana, Arial, Helvetica, sans-serif" size="2">
#          <a href="/relatorios/$user/$razao_social.data" target="_top">$razao_social</a>
#        </font>
#      </td>
#    </tr>
#feach
}