unless (/^#!/) {next READ if (/^\s*#/)};

##</code><code>##

unless (/^#!/) {
	if (/^\s*#/) {
		next READ;
	}
}

##</code><code>##

if (/^\s*#/) { next READ } unless (/^#!/);

##</code><code>##

if (/^\s*#/) { 
	next READ 
} 

unless (/^#!/);