Develop a musical piece using the given theme and incorporating the letter-based structure provided.
X:1
L:1/8
Q:1/4=190
M:4/4
K:C
['', 'c2 c2', 'c2 c2']  
X:1
L:1/8
Q:1/4=190
M:4/4
K:C
 e>f |: f>ec>e d>BG>B | c>Bc>A G2 E>F | G>cB>c A>d^c>d | B2 G2 G2 e>f | g>ec>e d>BG>B | 
 c>Bc>A G2 c>B | A>Bc>d e>cd>B |1 c2 c2 c2 e>f :|2 c2 c2 c2 B>c |: d>ef>d B>GA>B | c>Bc>d e2 d>e | 
 f>ga>g f>ed>c | B2 d2 d2 e>f | g>ec>e d>BG>B | c>Bc>A G2 c>B | A>Bc>d e>cd>B |1 c2 c2 c2 B>c :|2 
 c2 c2 c4 ||  