use strict;
my $sql = <<'--SQL--';
# this is a comment
$a = "simple string";
$b = "string and comment"; # comment

$c = "string with # thing";

# comment with "string"

$d = "very hard" # dasdas
. "to do";
--SQL--

use HOP::Lexer 'string_lexer';
my $lexer = string_lexer(
    $sql,
    [ STRING    => qr/"[^"]+"/     ],
    [ COMMENT   => qr/#[^\n]*/     ],
    [ SPACE     => qr/\s+/, sub {} ],
);

# (continues like the others...)

##</code><code>##

use strict;
my $sql = <<'--SQL--';
# this is a comment
$a = "simple string";
$b = "string and comment"; # comment

$c = "string with # thing";   

# comment with "string"

$d = "very hard" # dasdas
. "to do";
--SQL--

use HOP::Lexer 'string_lexer';
my $lexer = string_lexer(
    $sql,
    [ STRING    => qr/"[^"]+"/     ],
    [ COMMENT   => qr/#/           ],
    [ NEWLINE   => qr/\n/          ],
    [ SPACE     => qr/\s+/, sub {} ],
);

# parse
my @out;
my $comment = 0;

while (defined (my $token = $lexer->())) {
    if (ref $token) {
        my ($label, $value) = @$token;

        $comment = 1 if $label eq 'COMMENT';
        $comment = 0 if $label eq 'NEWLINE';
        next if $label eq 'NEWLINE';
    }

    push @out, $token if not $comment;
}

# Data::Dump the output (elaborated in order to produce compact results)
use Data::Dumper;
$Data::Dumper::Indent = 0;
$Data::Dumper::Terse = 1;
($\, $,) = ("\n", ",\n");
print map { Dumper $_ } @out;

##</code><code>##

'$a',
'=',
['STRING','"simple string"'],
';',
'$b',
'=',
['STRING','"string and comment"'],
';',
'$c',
'=',
['STRING','"string with # thing"'],
';',
'$d',
'=',
['STRING','"very hard"'],
'.',
['STRING','"to do"'],
';'