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my $code = <<EOT;
[head]
...

    print $str;
}

my $code = <<EOT;
[head]
...
    else { print "$1 " }                # Simply print non-header line
+s
}
print "</div>"; # You always have to close last div, so just do it her
+e

open, $FH, "<whatever.txt";
for (<$FH>) {
    chomp;
    ...
}