re = /^((?:[^|\n]*\|){3})(?![\r\n])/m
str = 'John Doe|1hgds234|Some comment|
Mary Jane|5df678|This column is the end of this record|Harry Jones|3456|Harry\'s record should be on the next line|
Sue Anderson|037dsf533|Another comment'
subst = '$1\\n'
result = str.gsub(re, subst)
# Print the result of the substitution
puts result
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 Ruby, please visit: http://ruby-doc.org/core-2.2.0/Regexp.html