useraddin

Hi all
      i have a file with following contents..

     name        12329444
      .               .
      .               .

what i want is name should go in GCOS and now trouble
starts with second field ...What I want is 3rd char
and last 3 char in last field of each row in the file
to be put as user name with a prefix of one character
 so for above first row username would be m3444
 
How do i automate this process with script?
viz ---> useradd -c "name" m3444 is the end result

rgds
upen

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