if (%$substitute) {

    if (%$substitute) {

        while ( my ($token, $val) = each %$substitute ) {

        while ( my ($token, $val) = each %$substitute ) {

            if ( $token eq 'items.content' ) {

            if ( $token eq 'items.content' ) {

                $val =~ s|\n|<br/>|g if $letter->{is_html};

                $val =~ s|\n|<br/>|g if $letter->{is_html};

            }

            }