use warnings;
use strict;
use Template;
use DBI;

my $dbh = DBI->connect("dbi:mysql:mycow;mysql_read_default_file=$ENV{HOME}/.my.cnf",
                       undef, undef,
                      { RaiseError => 1 });

my $sth = $dbh->prepare("SELECT id, name, email FROM user LIMIT 3 OFFSET 100");
$sth->execute();
my $employees_loh = $sth->fetchall_arrayref({});

my $tt = Template->new();

$tt->process(\*DATA,
             { users => $employees_loh })
    or die $tt->error(), "\n";

__END__
[% FOR user IN users %]
<div class="record">
  <div class="id">[% user.id %]</div>
  <div class="name">[% user.name %]</div>
  <div class="email">[% user.email %]</div>
</div>
[% END %]

 -- Output ------------------

<div class="record">
  <div class="id">101</div>
  <div class="name">Actaeonis</div>
  <div class="email">Accius@sitesviagra.com</div>
</div>

<div class="record">
  <div class="id">102</div>
  <div class="name">varvang</div>
  <div class="email">vartang@roliks.com</div>
</div>

<div class="record">
  <div class="id">103</div>
  <div class="name">JacobHorony</div>
  <div class="email">jeremilerom@bestbussiness.net</div>
</div>