    ﻿using System;
    using System.Collections.Generic;
    using System.Text;
    using System.Text.RegularExpressions;

    namespace Nikse.SubtitleEdit.Core.SubtitleFormats
    {
        public class AdobeEncoreTabs : SubtitleFormat
        {
            private static readonly Regex RegexTimeCodes = new Regex(@"^\d\d:\d\d:\d\d:\d\d\t\d\d:\d\d:\d\d:\d\d\t", RegexOptions.Compiled);

            public override string Extension => ".txt";

            public override string Name => "Adobe Encore (tabs)";

            public override string ToText(Subtitle subtitle, string title)
            {
                var sb = new StringBuilder();
                foreach (Paragraph p in subtitle.Paragraphs)
                {
                    //00:00:54:08   00:00:58:06 - Saucers... - ... a dry lake bed.  (newline is \r)
                    sb.AppendLine($"{EncodeTimeCode(p.StartTime)}\t{EncodeTimeCode(p.EndTime)}\t{HtmlUtil.RemoveHtmlTags(p.Text, true).Replace(Environment.NewLine, "\r")}");
                }
                return sb.ToString();
            }

            private static string EncodeTimeCode(TimeCode time)
            {
                //00:03:15:22 (last is frame)
                return time.ToHHMMSSFF();
            }

            public override void LoadSubtitle(Subtitle subtitle, List<string> lines, string fileName)
            {
                //00:03:15:22 00:03:23:10 This is line one.
                //This is line two.
                Paragraph p = null;
                subtitle.Paragraphs.Clear();
                _errorCount = 0;
                foreach (string line in lines)
                {
                    if (RegexTimeCodes.IsMatch(line))
                    {
                        string temp = line.Substring(0, RegexTimeCodes.Match(line).Length);
                        string start = temp.Substring(0, 11);
                        string end = temp.Substring(12, 11);

                        string[] startParts = start.Split(SplitCharColon, StringSplitOptions.RemoveEmptyEntries);
                        string[] endParts = end.Split(SplitCharColon, StringSplitOptions.RemoveEmptyEntries);
                        if (startParts.Length == 4 && endParts.Length == 4)
                        {
                            string text = line.Remove(0, RegexTimeCodes.Match(line).Length - 1).Trim();
                            if (!text.Contains(Environment.NewLine))
                                text = text.Replace("\r", Environment.NewLine);
                            p = new Paragraph(DecodeTimeCodeFramesFourParts(startParts), DecodeTimeCodeFramesFourParts(endParts), text);
                            subtitle.Paragraphs.Add(p);
                        }
                    }
                    else if (string.IsNullOrWhiteSpace(line))
                    {
                    }
                    else
                    {
                        if (p?.Text.Length < 200)
                            p.Text = (p.Text + Environment.NewLine + line).Trim();
                    }
                }

                subtitle.Renumber();
            }

        }
    }

↑ V3095 The 'line' object was used before it was verified against null. Check lines: 52, 59.