while (<IN>) {
    next if /^\s*$/;
    chop;
 
    /^Username\:\s+ (.*?) \s+ Owner\:\s+ (.*?)\s*$/x and
       do { print "$1,$2,"; next };
 
    /^Last Login:\s+(\d+.*?\:\d+).*,\s*(\d+.*?\:\d+)/ and
       print "$1,$2\n";
}