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sed '/ABC/ {
h
s/^/#/p
x
s/ABC/XYZ/g
}' INPUTFILE

Simple & quite generic :

sed '/^3/s/........../ /13' infile

awk '/^3/{sub(substr($0,121,10)," ")}1' infile

Use nawk or /usr/xpg4/bin/awk instead of the simple 'awk' if...