6. Non-transitory tangible computer readable storage medium comprising logic, the logic operable, when executed by a processor, to: receive a compiler output, wherein the compiler output comprises a first set of data structures that are associated with a source code written in a first programming language; analyze the first set of data structures within the compiler output; build an internal representation of the source code based on the compiler output, wherein building the internal representation comprises mapping the first set of data structures to a second set of data structures associated with a second programming language; create a source code template using the second set of data structures associated with the second programming language; and transform a plurality of source code associated with the first programming language into a plurality of comments in the source code template of the second programming language; wherein building an internal representation of the source code based on the compiler output comprises: generate a list of the data structures within the first set of data structures within the compiler output; map the first set of data structures within the compiler output to a plurality of classes and objects associated with the second programming language; and assign to the classes and object associated with the second programming language, a name that corresponds to the first set of data structures contained in the compiler output.
6. Non-transitory tangible computer readable storage medium comprising logic, the logic operable, when executed by a processor, to: receive a compiler output, wherein the compiler output comprises a first set of data structures that are associated with a source code written in a first programming language; analyze the first set of data structures within the compiler output; build an internal representation of the source code based on the compiler output, wherein building the internal representation comprises mapping the first set of data structures to a second set of data structures associated with a second programming language; create a source code template using the second set of data structures associated with the second programming language; and transform a plurality of source code associated with the first programming language into a plurality of comments in the source code template of the second programming language; wherein building an internal representation of the source code based on the compiler output comprises: generate a list of the data structures within the first set of data structures within the compiler output; map the first set of data structures within the compiler output to a plurality of classes and objects associated with the second programming language; and assign to the classes and object associated with the second programming language, a name that corresponds to the first set of data structures contained in the compiler output. 7. The non-transitory tangible computer readable storage medium of claim 6 , wherein the first programming language is COBOL and the second programming language is JAVA.