#!usr/bin/perl -w 
use strict;
use Data::Dump qw(pp);

my %data;
foreach (<DATA>)
{  
  next if (/^\s*$/); #skip blank lines
  
  my ($str, $date) = m/^#RD(.+)?#OE.+?(\d+)/;
  push @{$data{"$str"."txt"}},"OE#$date";
}

print pp \%data;

=Prints
{
  "#,3004,,,,,N,MANS.20111011.2,txt" => ["OE#284110217106"],
  "#,3023,,,,,N,MANS.20111011.2,txt" => ["OE#284110161544", "OE#284110161544"],
}
=cut


__DATA__
#RD#,3023,,,,,N,MANS.20111011.2,#OE#,CR,N,284110161544,,Y,MANS,20111011064839000,20111011~1M9LQV49HM
#RD#,3023,,,,,N,MANS.20111011.2,#OE#,CR,N,284110161544,,Y,MANS,20111011064839000,20111011~1M9LQV49HM,20111011064925000,20111011~1M9LQV49Ho,,,20111011064925000
#RD#,3004,,,,,N,MANS.20111011.2,#OE#,RT,N,284110217106,,Y,MANS,20111011065244000,20111011~1J6Q7ETYXH,,20111011~1J6Q7ETYXH,NVMI,20111011065244000,2324,E