Joining rows in a csv file using Perl

$n=0;
while( <DATA> ){
    next unless $n++;
    print "\n" if $n>3 && !/^,/;
    chomp;
    print;
}
print "\n";
__DATA__
(spsku),item,location
30759@ROCK,30759,ROCK
,indmd,Case
30759@RK07,30759,RK07
,indmd,Case
,,MIN_TIME,MAX_TIME,0.000000
750@GTWN,750,GTWN
,indmd,Case
468@GTWN,468,GTWN
,indmd,Case
779@GTWN,779,GTWN
,indmd,Case
780@GTWN,780,GTWN
,indmd,Case
85338@GTWN,85338,GTWN
,indmd,Case
,,10/ 2/2006  0:00:00,10/ 3/2006  0:00:00,3564.000000
,,10/ 3/2006  0:00:00,10/ 4/2006  0:00:00,4316.000000
,,10/ 4/2006  0:00:00,10/ 5/2006  0:00:00,8128.000000
,,10/ 5/2006  0:00:00,10/ 6/2006  0:00:00,8382.000000
,,10/ 6/2006  0:00:00,10/ 7/2006  0:00:00,5974.000000

Here is what I have and I am not getting any results.  I pretty much new to perl.

##########################################################################
#
#   Function:       process_records
#
#   Description:      This function adds the records to an array.
#
#   Returns:      @RecordList
#
##########################################################################

sub process_records
{
    if ($ProdCount == 0)
    {
        while ($CurrentValue)
        {
           
             next unless $ProdCount++;
             print "\n" if $ProductCount>3 && !/^,/;
             chomp;

            $RecordList[$ProdCount][0] = $Header;
            $RecordList[$ProdCount][1] = $Item;
            $RecordList[$ProdCount][2] = $Location;
          $RecordList[$ProdCount][3] = $IndDmd;
            $RecordList[$ProdCount][4] = $Uom;
            $RecordList[$ProdCount][5] = $Garbage;
            $RecordList[$ProdCount][6] = $StartDate;
          $RecordList[$ProdCount][7] = $EndDate;

            #$CurrentValue = <INPUTFILE>;
        } # End while
    } # End if

   
    return @RecordList;

} # End sub process_records

##########################################################################
#
#   Function: print_list
#
#   Description:      This sub routine prints the list of row values in the
#                  proper format:
#                  ProductCode~Location~Date~Qty
#
#   Returns:      @RecordList
#
##########################################################################

sub print_list
{
    # Print the records to the first 'wpl' file
    for $ProcessRow (1..$#RecordList)
    {
       print OUTPUTFILE "$RecordList[$ProcessRow][0]~$RecordList[$ProcessRow][1]~$RecordList[$ProcessRow][2]~$RecordList[$ProcessRow][3]~$RecordList[$ProcessRow][4]~$RecordList[$ProcessRow][5]~$RecordList[$ProcessRow][6]~$RecordList[$ProcessRow][7]\n";      
    } # End for

       close (OUTPUTFILE2);

    return @RecordList;

} # End sub print_list