Please tell me how to tag the <p> tags

__DATA__
[NEW]
 Dear Carolyn: My husband and I divorced after 42 years. It didn't tak
+e long
for him to find a replacement, but I was happy for him at the time.<
them and let my grandchildren dig through her purse as if she were the
+ir
grandmother.<
[OLD]
[download]

into to NEW

Dear Carolyn: My husband and I divorced after 42 years. It didn't take long for him to find a replacement, but I was happy for him at the time.

them and let my grandchildren dig through her purse as if she were their grandmother.

OLD