#!/usr/bin/gawk -f 

BEGIN {
	f="/dev/stdout"
}

/^# / {
	match($0, /^#[\ \t]+(.*)$/, a);
	f = a[1] ".csv";
	gsub(/\ /, "_", f);
	next;
}

/^.+$/ {
	l = $0;
	gsub(/[\ \t]+/, ";", l);
	printf("%s\n", l) >> f;
}