Develop a musical piece using the given theme and incorporating the letter-based structure provided.
X:1
L:1/8
Q:1/4=90
M:4/4
K:Ab
['c2 A2']  
X:1
L:1/8
Q:1/4=90
M:4/4
K:Ab
"Ab" E2 CD EE E2 | A2"Db" GF"Ab" F2 E2 |"Eb7" E2 FG"Ab/Eb" A2 Bc |1"Bb7" B2 AF"Eb" E2 z2 :|2 
"Db" B2"Eb" AG"Ab" A2 z2 ||"Eb" B2 AB"Ab" c>B A2 |"Eb" B2 AB"Ab" c2 A2 |"Db" A2 GF"Ab" EA c2 | 
"Db" B2"Eb7" AG"Ab" A2 z2 |]  