use strict;
use warnings;

my $str = <<STR;
 ended June 30, 2001 in conformity with accounting principles generally accepted
in the United States of America. Also in our opinion, the related financial
statement schedule, when considered in relation to the basic consolidated
financial statements taken as a whole, presents fairly, in all material
respects, the information set forth therein.

Melville, New York                            /s/KPMG LLP
September 26, 2001
STR

my @matches = $str =~ /^\s*(\w+),\s*(\w+ \w+)(.+?\s*LLP)$/m;

print ">$_<\n" for @matches;