# Start
"ABC" SFFd 0 4 [abc]
Time SFFT 4 8 {Sec} [abc]
User SFFTimeVal 12 8 {Sec} [asd]

# Start
"CP" SFFT (Time") {Sec} [fgh]
Time" SFFT ("Utn") {Sec} [jhk]

I have bundle of file in above format. please help me to create a shell script that will take input of file name and output will be like this.

ABC,SFFd
Time,SFFT,sec
User,SFFTimeVal,sec
CP,SFFT,sec
Time,SFFT,sec

I don't want to add those row which is commented with # sign


Thanks in Advance.