re = /(?<=(?:^|[^\\])(?:\\\\)*)(([`'"])(.*?(?:[^\\](\\\\)*|$)(\2|$)))/
str = '"I do not know; but, whatever it is, it will be sunk before night. In any case, it is better to perish with it, than be made accomplices in a retaliation the justice of which we cannot judge."\\n"That is my opinion too," said Ned Land, coolly. "Let us wait for night."'
subst = '<span>$1</span>'
result = str.gsub(re, subst)
# Print the result of the substitution
puts 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 Ruby, please visit: http://ruby-doc.org/core-2.2.0/Regexp.html