# open intermediate file for pass of XML file
open (INTFILEout, '>', $intfile) or
    die ("Cannot open file $intfile") unless -f $intfile;

# parse thru XML file into intermediate file
my $parser = new XML::Parser;
$parser->setHandlers(   Start => \&startElement,
                          End => \&endElement,
                         Char => \&characterData,
                      Default => \&default);
$parser->parsefile($xmlfile);

# close intermediate file from first pass of XML file
close INTFILEout;

# reopen intermediate file for load into formatted output file
open (INTFILEin, '<', $intfile) or
    die ("Cannot open file $intfile") unless -f $intfile;
open (FMTFILE, '>', $frmtfile) or
    die ("Cannot open file $frmtfile") unless -f $frmtfile;

# processing intermediate file into formatted file
while ($linein = <INTFILEin>){
   chomp $linein;
   print FMTFILE "$linein\n";
   } 

# close files used to create formatted file
close INTFILEin;
close FMTFILE;