Hmm, apperently I wasn't logged in... (the previous post is mine too)

Another note: instead of $in_text you can use the .. operator. (something like if (m#<div ...># .. m#</div>#) { ...

Also, you are doing a match, but not checking if it returns true or false, and then go on using $1... If the match fails then you will end up using $1 from the previous match, and that might corrupt data...

Update: a good document about the style (I mean the indeting etc) is the perlstyle POD
The main thing that botters me is that last READ etc start at the same position as your elsif... (or is that only the way it is displayed here?)