$COMNTS=~s/\'/''/g;
$ADR_L1=~s/\'/''/g;        
$ADR_L2=~s/\'/''/g;
$ADR_L3=~s/\'/''/g;
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Original question aside (Enlil seems to be on track), why aren't you using DBI's quote methods? Also, maybe consider using a hash for all these fields, something like

foreach (qw(CLIENT RECORD CONTROL ...)) {
 $hash{$_} =$data[$idx++];
}
[download]