my $help_hash;
my $key;

my @help_arr = qw(NAME larry SURNAME wall CODE perl);

foreach my $element(@help_arr) {

        if ($element =~ /^[A-Z]{3,}$/){
                $key = $element;

        }else{
                $help_hash->{$key} = $element;

        }

}

print Dumper ($help_hash);

##</code><code>##

$VAR1 = {
          'SURNAME' => 'wall',
          'NAME' => 'larry',
          'CODE' => 'perl'
        };