# If you'd like to omit non-matching lines from the result; add ';d' to the end of the expression.
sed -E 's/(?m)^([^|\r\n]*)[\r\n]*\|[\r\n]*([^|\r\n]*)[\r\n]*\|[\r\n]*([^|\r\n]*)[\r\n]*\|[\r\n]*/$1|$2|$3|\n/g;t' <<< "Record 1|
Data|Commments|
Record 2|Some data|Notes|
Record 3|Data|
|
Record 4|Some data|Comments|
Record 5|Data|
|
Record 6|Some Data|Some Comments|"
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