Develop a musical piece using the given theme and incorporating the letter-based structure provided.
X:1
L:1/8
M:4/4
K:F
['', '(3FEF A>c', 'E>A,A,>A, D>EF>G A>_A=A>d ^c>BA>F E2 F>E D>A_A>=A']  
X:1
L:1/8
M:4/4
K:F
 C2 |: (3FEF A>c =B>c_B>G | (3FEF A>c f>cA>F | (3G^FG B>d ^f>ga>b | ^f>g _e>=e =B>c^F>G | 
 (3FEF A>c =B>c_B>G | (3FEF A>c f2 g>a | (3bag a>e f>AB>d |1 (3c=Bc E>G F2 C2 :|2 
 (3c=Bc E>G F2 F>E |: D>A_A>=A ^c>dA>F | E>GF>D E>A,A,>A, | D>EF>G A>_A=A>d | ^c>BA>F E2 F>E | 
 D>A_A>=A ^c>dB>G | A>FG>E F>DE>^C | (3DEF E>G F>AG>B |1 A>EF>^C D2 F>E :|2 A>EF>^C D2 ||  