Develop a musical piece using the given theme and incorporating the letter-based structure provided.
X:1
L:1/4
M:4/4
K:C
['B2- B/A/ B']  
X:1
L:1/4
M:4/4
K:C
"C" c2- c/B/ c |"G" B2- B/A/ B |"C" A/ B A/"G" G D |"C" E3 G |"C" c2- c/B/ c |"G" B2- B/A/ B | 
"D" A d- d/B/ A |"G" G ^F G ^G |"A7" A2- A/^G/ A |"Dm" F E D2 |"G" B2- B/A/ B |"Em" G F E2 | 
"Am" c2- c/B/ c |"D7" e d c e |"G" d d B G | _E =E G A |"C" c2- c/B/ c |"G" B2- B/A/ B | 
"C" A/ B A/"G" G D |"C" E4 |"C" E G E G- | G/A/ G c e |"F" d4 |"Bb" d3 ^d |"C" e c c A | 
 G/A/ G E2 |"Ab" _e c c _A |"C" D/E/ G G2 |"Dm" A2- A/^G/ A |"G" B2- B/A/ B |"C" c4- | c4 ||  