#!/usr/bin/perl
use strict;
use warnings;

my $file='C:\temp\input.txt';

my @content;
open(my $fh,'<',$file) or die("ERROR open $file ($!)\n");
while ( my $line = <$fh> ) {
  next if $line =~ m{\A#};
  next if $line =~ m{\A\s*\z};
  push @content, $line;
}
close $fh;

print scalar(@cleanedContent) . " --> größe des cleanedContent\n";