Develop a musical piece using the given theme and incorporating the letter-based structure provided.
X:1
L:1/8
M:13/28
K:C
['BcA B2 B2', 'Bdc B2 A cBA', 'd2 d2']  
X:1
L:1/8
M:13/28
K:C
|: E2 EF^GA BcA B2 B2 | Bdc B2 A BcA B2 B2 | E2 EF^GA BcA B2 B2 | ^GBA ^G2 E A^GF ED E2 :: 
[M:13/28] Bdc B2 A cBA ^GA B2 | Bdc B2 A cBA ^GF E2 :: de e2 e2 e2 d dc d2 | cd d2 d2 d2 c cB c2 | 
 Bc c2 c2 c2 B BA B2 |[M:14/8] ^GA B2 Bdc BA B2 B3 |[M:13/28] cd d2 d2 d2 c cB c2 | 
 Bc c2 c2 c2 B BA B2 | ^GA B2 Bdc BA B2 B2 | ^GBA ^G2 E A^GF E2 E2 :|  