Thanks so much for the reply,

Hopefully this can help someone else. I ended up implementing as follows:

my $root = $dom->getDocumentElement;
my $bodies = $root->getElementsByTagName( "MessageBody" );
foreach my $body ( $bodies->get_nodelist() ) {
    my $encoded_node = $body->firstChild();
    $encoded_node->replaceDataString( $encoded_node->data(), decode_ba
+se64( $encoded_node->data() ));
}
[download]

Again thanks. You got me going on the right path.

Take care,
Jay