data division help

Hello, I am attempting to develop a COBOL application (I use Fujitsu Cobol 3.0) on the Windows PC that will read in records from a text file (the text file is actually going to be downloaded via FTP) and manipulate them accordingly. The text file delimits fields by HTML tag. The input records look similar to the following, only much more robust:

<PRESOL>
<NUMBER>999-9999-99
<DATE>01-01-03
<SUBJECT>Hello There
<DATA>yada yada yada... up to 24,000 characters
<DESC>New order
</PRESOL>

I am wondering at the best method to define the records in the data division, and whether COBOL can work with HTML tags as field delimiters. Another problem is, each record can be different -- using the example above, a similar <PRESOL> record might not even have the <DESC> tag. I'm not sure how to handle this (<PRESOL> is one of 9 major template types that I'm working with).

Any suggestions?