bash-2.05b$ cat twc
#!/usr/bin/perl -w
use strict;
 
my $file = shift;
if ( !defined( $file ) ) {
        print "usage: $0 <dir|file>\n";
        exit 0;
}

if ( ! -e $file ) {
        print  "#$file\n";
} else {
        print "$file\n";
}