spooling data from sql qry to flat file

Hi all,
I am spooling result of teradata sql to a flat file and data looks as below. I want the first 2 lines to be removed and output be written to another file say xyz.txt. I am getting the wordcount of this file and doing -2 from that wordcount and doing tail and writing result to xyz.txt. But the data is being written in a single line and want to maintain the same format except don't want first 2 lines.
Can anyone suugest me how to do this?
            data
------------------------------------------------
abc|2007-02-03|1|A |75522
abc|2007-02-03|1|F |10588
abc|2007-02-03|1|I |15469
abc|2007-02-03|1|N |3884
abc|2007-02-03|1|S |11063Start Free Trial