while ( my $html_file = $rule->match ) {
 	
   	rename($html_file, "$html_file.bak")    or die;
   	open(my $fh_in,  '<', "$html_file.bak") or die;
   	open(my $fh_out, '>', $html_file)       or die;
	
	while (<$fh_in>) {
		my @lines = <$fh_in>;

		for (@lines) {
			#replace <!--#include virtual="[document path]"-->
			#with <?php include($_SERVER['DOCUMENT_ROOT'].'[document path]'); ?>
    			if (s/<!--#include virtual="(.*)"-->/<?php include(\$\_SERVER['DOCUMENT_ROOT'].'$1');?>/){
    		 	my $result = $1;
    		 	#print the file changed and the document path for the included file
    		 	print OUTFILE "$html_file: $result\n";	
    		}
		print $fh_out $_;
	}

	close($fh_in);
	close($fh_out);
}