# If you'd like to omit non-matching lines from the result; add ';d' to the end of the expression.
sed -E 's/(\S)<\\/[^>]*>\s*<[^>]*>(\S)/$1","$2/g;t' <<< "<Inventory>
<Item>
<Name>Super Mario Bros</Name>
<Count>14</Count>
<Price>29,99</Price>
<Comment>-No Comment-</Comment>
<Artist>N/A</Artist>
<Publisher>Nintendo</Publisher>
<Genre>Video Games</Genre>
<Year>1985</Year>
<ProductID>001</ProductID>
</Item>
<Item>
<Name>The Legend of Zelda</Name>
<Count>12</Count>
<Price>34,99</Price>
<Comment>-No Comment-</Comment>
<Artist>N/A</Artist>
<Publisher>Nintendo</Publisher>
<Genre>Video Games</Genre>
<Year>1986</Year>
<ProductID>002</ProductID>
</Item>
</Inventory>"
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for SED, please visit: https://www.gnu.org/software/sed/manual/html_node/The-_0022s_0022-Command.html