require 'cgi'
puts '
'
def row2html str, wrap = "td"
"" +
str.split(",").map { |cell| "<#{wrap}>#{CGI.escapeHTML cell}#{wrap}>" }.join +
"
"
end
puts row2html gets.chomp, "th" if ARGV.delete "header"
while str = gets
puts row2html str.chomp
end
puts "
"