gistfile1.rb

require 'rubygems'
require 'nokogiri'
require 'fastercsv'

doc = Nokogiri::HTML( File.read("timesheet.txt") )
memo = {}
elapsed = {}

doc.css('div').each do |div|   
  if div.attributes["class"].value =~ /(.*)-memo$/
    memo[$1] = div.content
  end
end

doc.css('td').each do |td|
  if td.attributes["class"].value =~ /(.*)-elapsed$/
    elapsed[$1] = td.content
  end
end

keys = (memo.keys + elapsed.keys).uniq

FasterCSV.open("timesheet.csv", "w") do |csv|
  csv << ["memo", "elapsed"]
  keys.each do |key|    
    csv << [ memo[key], elapsed[key] ]
  end
end

timesheet.txt

<div class="a-memo"><b><big>memotext</big></b></div>
<table>
<tr>
<td class="a-elapsed">01:15:00</td>
</tr>
</table>