Develop a musical piece using the given theme and incorporating the letter-based structure provided.
X:1
L:1/4
M:3/8
K:C
['(G e) d (c E) G (F', 'G F D B']  
X:1
L:1/4
M:3/8
K:C
 z | (G e) d | (c E) G | (F D) B | (c e) G | (G e) d | (c E) G | (F D) B | c2 :: G | F D B | 
 c e G | F D B | c e G | G e d | c E G | F D B | c2 :|  