procedure TSQLtoPascalForm.btnConvertClick(Sender: TObject);
var
  L1: TStringList;
  I: Integer;
  MaxLen: Integer;
  fc, FirstChar: Integer;
  s: string;

  function GetFirstCharPos(s: string): Integer;
  var
    I: Integer;
  begin
    Result := 0;
    for I := 1 to Length(s) do
      if (s[I] <> ' ') then
      begin
        Result := I;
        Exit;
      end;

  end;
begin
  MaxLen := 0;
  FirstChar := MaxInt;
  L1 := TStringList.Create;
  try
    L1.Text := memSQL.Text;

    // Удаляем начальные пробелы
    for I := 0 to L1.Count - 1 do
    begin
      if Trim(L1[I]) = '' then
        L1[I] := ''
      else
      begin
        fc := GetFirstCharPos(L1[I]);
        if fc > 0 then
          if fc < FirstChar then
            FirstChar := fc;
      end;
    end;

    if (FirstChar > 1) and (FirstChar < 100) then
    begin
      for I := 0 to L1.Count - 1 do
      begin
        s := L1[I];
        if s <> '' then
        begin
          if Length(s) > FirstChar then
          begin
            Delete(s, 1, FirstChar - 1);
            L1[I] := s;
          end;
        end;
      end;
    end;

    for I := 0 to L1.Count - 1 do
    begin
      s := L1[I];
      if s <> '' then
      begin
        if (Pos('--', Trim(s)) = 1) or (Pos('/*', Trim(s)) = 1) then // Отдельно обрабатываются комментарии
        begin
          fc := GetFirstCharPos(s);
          if fc >= 3 then
          begin
            s[1] := '/';
            s[2] := '/';
          end else
            s := '// ' + s;
          L1[I] := ' ' + s;
        end
        else
        begin
          L1[I] := QuotedStr(s);
          if Length(L1[I]) > MaxLen then
            MaxLen := Length(L1[I]);
        end;
      end;
    end;

    Inc(MaxLen);

    // Добавием конечные пробелы и вставляем sLineBreak
    for I := 0 to L1.Count - 1 do
    begin
      s := L1[I];
      if s <> '' then
      begin
        if I < L1.Count - 1 then
        begin
          if (Pos('//', Trim(s)) <> 1) then
            L1[I] := StrRPad(s, MaxLen) + '+sLineBreak+';
        end else
          L1[I] := L1[I] + ';';
      end;
    end;

    memPascal.Lines.Assign(L1);

  finally
    L1.Free;
  end;
end;