I'm not quite sure what you are asking, but I'll answer some questions that you might have been asking :)

Removing first and last line of a file:

use strict;
open FILE, "</path/to/inputfile" or die "Blerch: $!\n";
# Set $/ to whatever your line terminating char is in inputfile
my @lines=<FILE>;
shift @lines;
pop @lines;
# @lines now contains the file contents without the first and last lin
+es.
[download]

Removing leading # from a line:

$line=~s/^#//;
[download]

Inserting a leading # in a line:

$line=~s/^(.)/#$1/;
[download]

Note that the above code is untested however, and might do all kinds of funny stuff, not excluding actually working as intended.

CU
Robartes-