When not using <> that makes sense. Though could also do it when using <> when also using continue

while (<>) {
    last unless (/^#/);
}
procline;
while (<>) {
    procline;
}
continue {
    if (eof) {
        while (<>) {
            last unless (/^#/);
        }
        procline;
    }
}
[download]