Here's my solution. It removes any double quotes as well.

use strict;
use warnings;

my($file)      = 'foo.txt';
my($cur_segno) = 0;

open(FILE,$file);
while (<FILE>) {
    next unless s/\"//g; # this will skip the first line and remove an
+y "
    my(@res) = split;
    if ($res[2] == $cur_segno) {
    print "$res[0], $res[1]\n";
    } else {
    print "end\n" if ($cur_segno);
    print "$res[2]\n";
    print "$res[0], $res[1]\n";
    $cur_segno = $res[2];
    }
}
print "end\n";
close(FILE);
[download]

Hope that helps.