$ erubis -XNU -l php --pi=php --trim=false example11.php

    5:      <?php if (!$list) { ?>

    7:      <?php } else { ?>

   10:          <?php $i = 0; ?>
   11:          <?php foreach ($list as $item) { ?>
   12:                       <?php echo ++$i % 2 == 1 ? '#FCC' : '#CCF'; ?>
   13:                <?php echo $item; ?>

   15:          <?php } ?>

   18:      <?php } ?>