Hi vinoth.ree

Am sure you know one can achieve the OP intended output without so much elaborate solution. like so:

use warnings;
use strict;

while (<DATA>){
    print unless /computer.|^\s+$/i;
}

__DATA__

COMPUTER1

ACCT1
ACCT2
ACCT3
[download]

One can even take out the while loop and use grep like so:

print grep{!/computer.|^\s+$/i}<DATA>;
[download]

These gives the output:

ACCT1
ACCT2
ACCT3
ACCT4
ACCT7
ACCT8
ACCT9
[download]

@jalopez453,
Please also note that the filehandle is written as __DATA__, double "_" not a single dash as did.
Cheers!