Dim tt As Integer
  tt = FreeFile
  Dim a As Integer, b As Integer, s As String, n As Integer
  Dim i As Integer, r As String, j As Integer
  
  Open "файл" For Input As #tt
    Do While Not EOF(tt)
      Line Input #tt, s
      s = Replace(s, vbTab, " ")
      
      If Not Len(s) Then
        i = InStr(i +  1 , s, " ")
        n = CInt(Left(s, i -  1 ))
        Do While Mid$(s, i,  1 ) = " "
          i = i +  1 
        Loop
        
        'Here is AAA =_
        j = InStr(i +  1 , s, "=") +  1 
        r = r & n & vbTab & UCase$(Mid$(s, i, j - i +  1 )) 'or LCase... or nothing
        
        i = InStr(j +  1 , s, " ")
        
        'Here is aaa = _THIS
        a = CInt(Mid$(s, j +  1 , i - j -  1 ))
        
        Do While Mid$(s, i,  1 ) = " "
          i = i +  1 
        Loop
        
        j = InStr(i +  1 , s, "=") +  1 
        'Here is bbbb =_
        r = r & a & vbTab & UCase$(Mid$(s, i, j - i +  1 )) 'or LCase... or nothing
        
        b = CInt(Mid(s, j +  1 ))
        r = r & b
        
        'MsgBox n & " - aaa = [" & a & "]   bbbb = [" & b & "]" & vbCrLf & "r = [" & r & "]"
        
        i =  0 
        j =  0 
        'last command
        r = ""
        
      End If 'len(s)=0
    Loop
  Close #tt

  tt = FreeFile
  Open "файл" For Output As #tt
    Print #tt, r
  Close #tt