Here’s a handy ruby script that will read the contents of a file

regions.txt
AB Aberdeen
AL St. Albans
B Birmingham
BA Bath

and generating some output (in this case sql) based on the content:

sqlgen.rb

#!/usr/bin/env ruby
class SqlGenerator
 
  def GenerateInsert

    file = File.open("regions.txt")
    contents = ""

    file.each {|line|

        tokens = line.split(" ")
        code = tokens[0]
        description = tokens[1]

        # handle descriptions with space
        if tokens.count > 2
            description = tokens[1] + " " + tokens[2]
        end

        insertStatement =  "INSERT INTO [Province]( [CountryId], [Code], [Description] ) VALUES (3, '#{code}', '#{description}');\n"
        contents << insertStatement
        my_file = File.new("inserts.sql", "w")
        my_file.puts contents
    }

  end
  
end


if __FILE__ == $0
  sql = SqlGenerator.new
  sql.GenerateInsert
end

Run from the command line as:

> ruby sqlgen.rb