re = /^[ \t]*([#]+[^\n]+)\n[ \t]*([^#\n]+.*?)\n/m
str = '# abcd abcd abcd abcd
efgh efgh efgh efgh
## ijk ijk ijk ijk ijk ijk
lmn lmn lmn
# opq opq opq opq
rst rst #rest rst
'
subst = '$1$2'
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