Develop a musical piece using the given theme and incorporating the letter-based structure provided.
X:1
L:1/4
Q:1/4=100
M:4/4
K:Eb
['E F']  
X:1
L:1/4
Q:1/4=100
M:4/4
K:Eb
 E/>F/ |"Eb" G E"Ab" C F/>F/ |"Bb" E D"Eb" E G/>G/ |"Bb" F F B D/E/ |"F7" D C"Bb" B,"Bb7" B,/>B,/ | 
"Eb" E G"Bb" F B,/>B,/ |"Bb7" F A"Eb" G E/>G/ | B"Eb7" B"Ab" (B/A/) E/F/ | 
"Eb/Bb" G"Bb7" F"Eb" E z ||"Eb" B B/>B/ B/ B B/ |"Ab" c B"Eb" B2 | G G/G/ B/B/ B/>G/ | 
 E G"Bb" F z |"Eb" B/B/ B/>B/ B"Eb7" G/>G/ |"Ab" A"Eb" B"Ab" c2 |"Eb/Bb" B/B/ G/E/ B,"Ab" A/>A/ | 
"Eb/Bb" G"Bb7" F"Eb" !fermata!E |]  