Thank you for your comments.

#!/usr/local/bin/perl
$mailprog = '/usr/sbin/sendmail';
 $recipient = 'charley@aug.com';
 print "Content-type: text/html\n\n";
 print "<Head><Title>Thank you!</Title></Head>";
print "<Body><H1>Thank you for your comments.</H1>";
print "<A 
HREF=http://www.oldcity.com/~charley/index.html> Go 
Back</A>"; read(STDIN, $buffer, $ENV{'CONTENT_LENGTH'});
 @pairs = split(/&/, $buffer);
 foreach $pair (@pairs)
{
    ($name, $value) = split(/=/, $pair);
     $value =~ tr/+/ /;
    $value =~ s/%([a-fA-F0-9][a-fA-F0-9])/pack("C", hex($1))/eg;
    # $value =~ s/~!/ ~!/g;
     # print "Setting $name to $value<P>";
    $FORM{$name} = $value;
};
open (MAIL, "| $mailprog -f $FORM{'username'} $FORM{'recipient'}") || die ;
print MAIL "From: $FORM{'username'} ($FORM{'realname'})\n";
print MAIL "Subject: Mail from $FORM{'username'} ($FORM{'realname'})\n";
print MAIL "$FORM{'username'} ($FORM{'realname'}) sent the following\n\n";
print MAIL  "------------------------------------------------------------\n";
print MAIL "$FORM{'comments'}";
print MAIL "\n------------------------------------------------------------\n";
print MAIL "Server protocol: $ENV{'SERVER_PROTOCOL'}\n";
print MAIL "Remote host: $ENV{'REMOTE_HOST'}\n";
print MAIL "Remote IP address: $ENV{'REMOTE_ADDR'}\n";
@cgiPairsa = split("&",$ENV{'QUERY_STRING'});
 foreach $pair (@cgiPairs )
{  
   ($var, $val) = split("=", $pair);
  print  "$var = $val \n";
     $val =~ s/\+/ /g;     
     $val =~ s/%(..)/pack("c",hex($1))/ge;
#     $cgiVals("$var") = "$val";
}# print the listofallvariables;
# foreach $key( keys(%cgiValsa) ) 
#{print MAIL "$key: $cgiValsa($key)\n";
#}
close (MAIL);