use strict;
my $str = '/* ABCD X 1111 */ /* Comment 1111: [[reason for comment]] */';
my $regex = qr/(/\*\s*ABCD[^*/]*)\*/\s*/\*\s*Comment[^*:]+:(\s*\[\[[^][]*]]\s*\*/)/mp;
my $subst = '\\1#\\2';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
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 Perl, please visit: http://perldoc.perl.org/perlre.html