use strict;
use warnings;

my $file=<>;
open FILE, '<', $file;
my @new = map { grep { m/^#/ } } <FILE>;
close FILE;
my $nfile=<>;
open FILE, '>', $nfile;
print FILE map{" \n\n $_ \n\n "}@new for <FILE>;

##</code><code>##

use strict;
use warnings;

my $file=<>;
open FILE, '<', $file;
my @new = map { grep { not m/^#/ } } <FILE>;
close FILE;
my $nfile=<>;
open FILE, '>', $nfile;
print FILE map{" \n\n $_ \n\n "}@new for 1, <FILE>;

##</code><code>##

use strict;
use warnings;

open FILE, '<', scalar <>;
my @new = grep { not m/^#/ } <FILE>;
close FILE;
open FILE, '>', scalar <>;
print FILE map{" \n\n $_ \n\n "}@new;

##</code><code>##

use strict;
use warnings;

open INFILE, '<', scalar <>;
open OUTFILE, '>', scalar <>;
print OUTFILE map{" \n\n $_ \n\n "} grep { not m/^#/ } <INFILE>;