------------------ Perl Code ------------------
#!/usr/bin/perl

use strict;
use XML::Twig;
                                                                     
my $twig= new XML::Twig(TwigHandlers => { servlet => \&servletTag });

  $twig->set_pretty_print( "indented");       # parse the twig
  $twig->parsefile( "web.xml");
  $twig->print();

sub servletTag
{  
  my $LOCALE = "es_US";
  
  my( $twig, $servlet)= @_;
    
  my $jspFileTag= $servlet->first_child("jsp-file");;
    
  if (defined($jspFileTag))
  {
    my $path = $jspFileTag->text();
    
    my $LOCALE_MOD = "/$LOCALE/";
    if ( $path =~ /$LOCALE_MOD/ )
    {
      $servlet->cut();
      return;
    }
  }  
 }

------------- Sample Web.xml ---------------------
<?xml version="1.0" encoding="ISO-8859-1"?>
<!DOCTYPE web-app
          PUBLIC "-//Sun Microsystems, Inc.//DTD Web Application 2.3//EN"
          "http://java.sun.com/dtd/web-app_2_3.dtd">
          
<!-- This is my comment -->

<web-app>
    <servlet>
    <servlet-name>Authenticate_en_US</servlet-name>
    <jsp-file>/vxml/en_US/type_0/entry/Authenticate.jsp</jsp-file>
    <load-on-startup>2</load-on-startup>
  </servlet>
  
  <servlet>
    <servlet-name>Authenticate_es_US</servlet-name>
    <jsp-file>/vxml/es_US/type_0/entry/Authenticate.jsp</jsp-file>
    <load-on-startup>2</load-on-startup>
  </servlet>
  
</web-app>

------------------ Perl Output -------------------
<?xml version="1.0" encoding="ISO-8859-1" standalone="no"?>
<!DOCTYPE web-app SYSTEM "http://java.sun.com/dtd/web-app_2_3.dtd">

<web-app>
  <servlet>
    <servlet-name>Authenticate_en_US</servlet-name>
    <jsp-file>/vxml/en_US/type_0/entry/Authenticate.jsp</jsp-file>
    <load-on-startup>2</load-on-startup>
  </servlet>
</web-app>