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
['[FA]2 ([FA][GB]) ([Ac]3 [GB])', '([FA][GB]) ([GB][Ac]) ([GB][FA])']  
X:1
L:1/8
M:4/4
K:F
"^Instr.""C" [ce]3 [df] [ce][Bd] [Bd][Ac] |"F" [Ac] [GB]2 [Ac] [GB][FA] [FA][FC] | 
 [FA][GB] [GB][Ac]"C7" [GB][Ac] [GB][FA] |"F" [FA][GB] [FA][CG] [FA][GB] [Ac][Bd] | 
"C" [dB][ce] [ce][df] [ce][Bd] [Bd][Ac] |"C7" [Ac] [BG]2 [Ac]"F" [GB][FA] [FA]2 | 
 [FA][GB] [GB][Ac]"C7" [GB][Ac] [GB][FA] |"F" [FA]8 |]"^Vocal""F" ([FA]3 [GC]) [FA]2 ([FA][GB]) | 
 ([Ac]3 [GB]) ([GB][FA] [FA]2) | ([FA][GB]) [Ac]2"C7" ([GB][Ac]) ([GB][FA]) | 
"F" ([FA]3 [CG] [FA][GB] [Ac]2) |"F" [FA]2 ([FA][CG]) [FA]2 ([FA][GB]) | 
 ([Ac]3 [GB]) ([GB][FA] [FA]2) | ([FA][GB]) [Ac]2"C7" ([GB][Ac]) ([GB][FA]) |"F" [FA]8 |] 
"C" [ce]4 ([ce][Bd]) ([Bd][Ac]) |"F" ([Ac]3 [GB]) ([GB][FA] [FA]2) | 
 ([FA][GB]) [Ac]2"C7" ([GB][Ac]) ([GB][FA]) |"F" ([FA]3 [CG] [FA][GB] [Ac]2) | 
"C" [ce]4 ([ce][Bd]) ([Bd][Ac]) |"C7" ([Ac] [BG]2) [Ac]"F" ([GB][FA]) [FA]2 | 
 ([FA][GB]) [Ac]2"C7" ([GB][Ac]) ([GB][FA]) |"F" [FA]8 |]  