and yet another approach ...

while(<FILE>){
  next unless /^(?:A|The) (.*) is found$/;
  my $item = $1;
  my $next_line = <FILE>;
  next unless $next_line =~ /^at location (.*)/;
  my $location = $1;   # needs chomp'ing??
  printf "'%s' is as [%s]\n", $item, $location;   # or shove into some
+ data structure
}
[download]