The Code

	use strict;

	my $file = "path to debug log";

	my $attachments = {};
	my %refids = ();

	open FILE, $file;
	while (<FILE>) {
		chomp;
		my ($idtext,undef) = split / /;
		my $id = substr $idtext, 1, 5;
		if ($id == 40182) {
			my ($refid) = (/{(0x[^}]{3,4})}/);
			my ($email) = (/} {([^@]+@[^}]+)}/);
			$refids{$refid} = $email;

		}
		if ($id == 40000 and
			/ Operation completed successfully - Attachment=/) {
				# 3.6 log
			my ($email) = (/[{\(]([^\({\@]+\@[^}\)]+)[}\)]/);
			my ($filename) = (/\)\sOperation\scompleted
				\ssuccessfully\s-\sAttachment=(.+),\sSuccess=/x);
			my $timestamp = substr $_, 9, 14;

			if ($attachments->{$email}->{$filename}) {
				$attachments->{$email}->{$filename}->{endtime} = $timestamp;
			} else {
				$attachments->{$email}->{$filename}->{starttime} = $timestamp;
			}
		}
		if ($id == 30000 and /, Attachment=([^,]+), Attachment conversion/) {
			# 4.0 log
			my $filename = $1;
			my ($refid) = (/{(0x[^}]{3,4})}/);
			my $email = $refids{$refid};
			my $timestamp = substr $_, 9, 14;

			if ($attachments->{$email}->{$filename}) {
				$attachments->{$email}->{$filename}->{endtime} = $timestamp;
			} else {
				$attachments->{$email}->{$filename}->{starttime} = $timestamp;
			}
		}
	}
	
	foreach my $email (keys %{ $attachments }) {
	   foreach my $attachment (keys %{ $attachments->{$email} }) {
		  my $start_time = $$attachments{$email}{$attachment}{starttime};
		  my $end_time = $$attachments{$email}{$attachment}{endtime};
		  print "$email\t$attachment\t$start_time\t$end_time\n";
	   }
	}