#!/usr/bin/perl
use strict;
use warnings;

open FH2, "o44.txt" or die $!;
my %file2 = map{ $_ => 1} <FH2>;
close FH2 or die $!;

open FH1, "o33.txt" or die $!;
while (<FH1>) {
	s/\s+/$file2{ $_ } ? " OK " : " WRONG "/e;
	print;
}
close FH1 or die $!;