use strict;
my $str = '<p>If you wanna improve yer German, don\'t try to read Heine or some elevated crap... watch old episodes of [callout]Tatort or Bukow & Konig[/callout].</p>
<p>If I were teaching a music appreciation I wouldn\'t teach Beethoven. I\'d teach Stamitz and average composers.</p>
<p>And here is a 3rd paragraph.</p>
<p>And here is a 4th paragraph.</p>
';
my $regex = qr@(.*?</p>){3}\K@sp;
my $subst = '<blockquote class="pullquote">Tatort or Bukow & Konig</blockquote>';
my $result = $str =~ s@$regex@$subst@r;
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