#!/usr/bin/perl

use strict;

my $firstrow = 1;
my @positions = ();
while ( defined( my $line = <DATA> ) ) {
    if ( $firstrow ) {
        # process first row
        $firstrow = 0;

        my $startpos = 0;
        while ( ( my $nextpos = index( $line, '<', $startpos ) ) >= 0 
+) {
            push( @positions, $nextpos );
            $startpos = $nextpos + 1;
        }

        next;
    }

    # extract columns according to the calculated @positions array
    my @columns = ();
    for ( my $i = 0; $i < @positions; $i++ ) {
        my ( $start, $finish ) = ( $positions[$i], $positions[$i+1] );

        if ( defined( $finish ) ) {
            push( @columns, substr( $line, $start, $finish - $start ) 
+);
        } else {
            push( @columns, substr( $line, $start ) );
        }
    }

    print( "\"" . join( "\",\"", @columns ) . "\"\n" );
}

__DATA__
<S>                           <C>              <C>       <C>        <C
+>       <C> <C>   <C>          <C>       <C>       <C>    <C>
ACACIA RESH CORP              ACACIA TCH COM   003881307  110,725    1
+,875,000 SHS       SHARED-OTHER 1,2,3     1,875,000 0      0
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