$numHeaders= $ARGV[0];
$numFooters= $ARGV[1];

#count number of lines in file
open (INPUT, $l_infile);
     for (<INPUT>){};
     $numLines= $.;
close(INPUT);	 

open (INPUT, $l_infile);

     while(<INPUT>) 
	 {
	     my @fields = split "," , $_;
	  
         if ($. != $numHeaders && $. <= $numLines-$numFooters)
			{
			 # do parsing work and print
		    }
     }
	 
close (INPUT);