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 if ( /^Subject:\D+(\d+)/ ){
# if you can be sure of the '#' before the digits, use this
...
      next;
  }     # if /subject
...

if ( /\s*Out Comments\s*(.*)$/ ) {
  push @out_comments, $1;
...
  }
  next;
}   # if /Out Comments/

$output_str = "@subject[$j];@failed[$j];@monthi[$j]/@dayi[$j]/@yeari[$
+j];@routerval[$j];" .
          "@tag[$j];@montho[$j]/@dayo[$j]/@yearo[$j];@lotCode[$j];@com
+mentso[$j]\n";
...
    
print OUTPUT $output_str;
  print $output_str;