$k is not manipulated during the course of that block, and all operations are additions, with which order does not matter. So you could reverse the order of operations and bail early from the block upon a counter reaching $len, rather than skip the first 11-$len instructions.

{
    last if $len == 0;  $a+= $k[0];
    last if $len == 1;  $a+= $k[1]  <<8;
    last if $len == 2;  $a+= $k[2]  <<16;
    last if $len == 3;  $a+= $k[3]  <<24;
    last if $len == 4;  $b+= $k[4];
    last if $len == 5;  $b+= $k[5]  <<8;
    last if $len == 6;  $b+= $k[6]  <<16;
    last if $len == 7;  $b+= $k[7]  <<24;
    last if $len == 8;  $c+= $k[8]  <<8;
    last if $len == 9;  $c+= $k[9]  <<16;
    last if $len == 10; $c+= $k[10] <<24;
}
[download]

Admittedly very redundant and not very graceful. Let's look at this another way: you have a basically data driven design here: the target and shift factor depends on the index. So not write it that way?

my @targ_shift = (
    [ \$a,  0 ],
    [ \$a,  8 ],
    [ \$a, 16 ],
    [ \$a, 24 ],
    [ \$b,  0 ],
    [ \$b,  8 ],
    [ \$b, 16 ],
    [ \$b, 24 ],
    [ \$c,  8 ],
    [ \$c, 16 ],
    [ \$c, 24 ],
);

for my $idx (0 .. $len-1) {
    my ($targ, $shift) = @{$targ_shift[$idx]};
    $$targ += $k[$idx] << $shift;
}
[download]

or maybe

{
    my @targ_shift = (
        \$a,  0,
        \$a,  8,
        \$a, 16,
        \$a, 24,
        \$b,  0,
        \$b,  8,
        \$b, 16,
        \$b, 24,
        \$c,  8,
        \$c, 16,
        \$c, 24,
    );

    for (0 .. $len-1) {
        my ($targ, $shift) = splice @targ_shift, 0, 2;
        $$targ += $k[$_] << $shift;
    }
}
[download]

"Capture regularities in code, irregularities in data", the koan of the senior programmer as merlyn so aptly put it.

Makeshifts last the longest.

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