California:
Oakland Fresno San Diego

Oregon:
Portland Eugene Corvallis

Utah:
Salt Lake Provo

##</code><code>##

California:
Oakland 
Fresno 
San Diego

Oregon:
Portland
Eugene 
Corvallis

Utah:
Salt Lake
Provo

##</code><code>##

foreach $field (qw(California_c Oregon_o Utah_u)) {

   my @values = grep { ! /^\s*$/ } param($field);
   next unless @values;  # Skip if nothing available

   # Establish a header line.
   my $header = "";
   $header = "California:" if $field =~ /California_c/;
   $header = "Oregon:" if $field =~ /Oregon_o/;
   $header = "Utah:" if $field =~ /Utah_u/;

  
   #local $, = "\n";

   $theData .= "$header\n@values\n\n";
}

......
<table align=\"center\">
<tr><td><pre><font face=\"Arial, Helvetica, sans-serif\" color=\"blue\"><strong>$theData</strong></font></pre></td><tr>
</table>