Hi jrw, this may help you if I understood your question correctly.

use strict;
use warnings;

my $str;

while (<DATA>){    
    chomp;
    ($_ =~ m/^\w/) ? ($str .= "<\/p>\n<p>$_\n") :($str.="$_\n");    
}
$str =~ s/^(<\/p>)(.+)$/$2$1/gsi;
print $str;

__DATA__
abc:
  asdf1
  asdf2

def:
  asdf3

ghi:
  asdf4
  asdf5

[download]

Regards,
Velusamy R.

eval"print uc\"\\c$_\""for split'','j)@,/6%@0%2,`e@3!-9v2)/@|6%,53!-9@2~j';

In reply to Re: How to split into paragraphs? by Samy_rio
in thread How to split into paragraphs? by jrw

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