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use strict;
use warnings;

my $linkFile = q{linksource.dat};
open my $linkFH, q{<}, $linkFile
...

close $linkFH
   or die qq{close: $linkFile: $!\n};

my @fields = split m{\s*,\s*};

open old SQL file for reading
open new SQL file for writing
...
        re-construct old line
        print to new SQL file
close files