for I := 0 to body.count -1 do
begin
  if copy(body[i],length(body[i]),1) = '=' then                //refers to currentline
    HTMLFile.insert(N+1+I,copy(Body[i],1,Length(body[i]) - 1)) 
  else
  begin
    if copy(body[i],length(body[i - 1])-3,4) = '<BR>' then   // If previous line's last characters are '<BR>' (UPPERCASE)
      HTMLFile.insert(N+1+I,Body[i]+'')                  
    else                                                     
      HTMLFile.insert(N+1+I,Body[i]+'<BR>');       
  end;
end;