Hi ,
I have a file,abc.txt. like

abc.txt
=======
KOKRS EL01 RLDNR M2 RRCTY 1
Company Code 100
Fiscal Year 2007
Version PW3
Currency USD
1 2 3 4
1 2 3 4
BA Account number Profit Ctr MRA Jan-TC Feb-TC
A 93010000 1530 152 1429793
A 93010000 9999 403 0 0 0
A 93010000 9999 404 -142
A 93010000 9999 411 0 0 0
A 93010000 9999 465 214538 214538 6114330
A 93010000 9999 487 0 -207918
A 93010000 471 502 0 0 0
A 93010000 9999 502 0 0 0

KOKRS EL01 RLDNR M2 RRCTY 1
Company Code 152
Fiscal Year 2007
Version PW3
Currency GBP
1 2 3 4
1 2 3 4
BA Account number Profit Ctr MRA Jan-TC Feb-TC
A 93010000 1200 152 0 0 0
A 93010000 9999 152 -57885 -16511 -537549
KOKRS EL01 RLDNR M2 RRCTY 1
.......
.....500 lines like this

I have to spilt this file into diffrent files according to the company code.

ex :

abc_COMCODE_100.txt
===================
KOKRS EL01 RLDNR M2 RRCTY 1
Company Code 100
Fiscal Year 2007
Version PW3
Currency USD
1 2 3 4
1 2 3 4
BA Account number Profit Ctr MRA Jan-TC Feb-TC
A 93010000 1530 152 1429793
A 93010000 9999 403 0 0 0
A 93010000 9999 404 -142
A 93010000 9999 411 0 0 0
A 93010000 9999 465 214538 214538 6114330
A 93010000 9999 487 0 -207918
A 93010000 471 502 0 0 0
A 93010000 9999 502 0 0 0


abc_COMCODE_152.txt
===================
KOKRS EL01 RLDNR M2 RRCTY 1
Company Code 152
Fiscal Year 2007
Version PW3
Currency GBP
1 2 3 4
1 2 3 4
BA Account number Profit Ctr MRA Jan-TC Feb-TC
A 93010000 1200 152 0 0 0
A 93010000 9999 152 -57885 -16511 -537549



Kindly suggest me how to spilt it through Unix shell program.

Thanks in advance !!