<?php

$handle = fopen("odai10.txt", "r");
while(!feof($handle))
{
    $buffer = stream_get_line($handle, 4096, "\n");
    if(strpos($buffer, "#") !== 0 )
    {
        $array[] = $buffer;
    }
}
fclose($handle);
file_put_contents("odai10.txt", implode("\n", $array));
?>