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# my regexp matches from the bottom to the top but I'd like it to repl
+ace from the top down
local $/=undef;
my $DataToParse = <DATA>;
...
                 CatalogNumber := "SMKY-1979/A",
                 Vendor := 77,
    END_ELEMENT

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Here's the result:
        ELEMENT Kurt (Item := "BrightLite",
                      ItemID := 29,
...
                     CatalogNumber := "SMKY-1979/A",
                     Vendor := 77,
        END_ELEMENT