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    my @abc = ('a'..'z');
    my %abc = map { ($abc[$_],$_) } (0..25);
    my @key = map { $abc{ lc() } } $key =~ /([a-z])/ig;

        my $new_c;
        if ($c =~ /[a-z]/i) {
...
        } else {
            $result .= $c;
        }