$re = '/(#+)/m';
$str = '### Start of program
number = 0 ## Initialize the variable
number += 1 # Increment the variable';
$subst = "\/\/";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php