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/usr/bin/lessp is in libcss-lessp-perl 0.86-1.

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#!/usr/bin/perl

eval 'exec /usr/bin/perl  -S $0 ${1+"$@"}'
    if 0; # not running under some shell

use warnings;
use strict;
use CSS::LESSp;

my $file = $ARGV[0];

die "you must specify file" if !$file;

my $buffer;
open(IN, $file);
for ( <IN> ) { $buffer .= $_ };
close(IN);

my @css = CSS::LESSp->parse($buffer);

print join("", @css);