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

my $tag;
my $output;
my $fh;

while (<DATA>) {
    chomp;
        if(/^\.\.(.*):$/)     # match line
                {

                $fh = sub_output($output, $tag, $fh);
                $output = "";
                $tag = $1;
                 print $tag;
                }
                 else
                {            # not a {TAG} line
                next unless($tag);
                next if(/^\s*$/);
                $output .= ($output) ? " $_" : "<$tag>$_";
                }
        } # End of While Loop


$fh = sub_output($output, $tag, $fh);

if($fh) {
    print $fh "</root>\n";
    close($fh);
}
exit(0);
# Subroutine to open the file with the filename as DN

sub sub_output {
    my ($output, $tag, $fh) = @_;
    if($output) {
        if($output =~ m/<DN>(.*)/) {
            if($fh) {
                print $fh "</root>\n";
                close($fh);
            }
            open($fh, '>', "$1.xml") or die "$1.xml: $!";
            print $fh "<?xml version=\"1.0\" encoding=\"UTF-8\"?>\n";
        }
               print $fh "$output</$tag>\n";
                 }
    return($fh);
  } # End of sub sroutine

__DATA__
..DN:
000044119
..CB:
..SN:
8046ETK6
..PD:
20091030
..DD:
Friday, October 30, 2009
..IS:
N
..IS:
R
..ID:
..DN:
000044120
..CB:
..SN:
8046ETK6
..PD:
20091030
..DD:
Friday, October 30, 2009
..DD:
Friday, October 31, 2009
..PT:
NE
..PT:
sect