[Molchune]

А если вот так вот

Код:

$replace = Get-Content c:\test\В34567.smt  -Delimiter "#" 
   foreach   ( $find in $replace) {
      if ($find -match "^Е[0123456789]" ) {
         $fraza = $find -replace 'Е','НЕП'
         $newreplace = Get-Content c:\test\В34567.smt  | ForEach-Object {$_ -replace $find , $fraza} | Set-Content c:\test\В34567.smt1 -Encoding utf8
      }
   }