diff --git a/Python/spanner/gcloud_logs_filter_with_dlq.py b/Python/spanner/gcloud_logs_filter_with_dlq.py
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+#  Copyright 2024 Google LLC
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      https://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+
+# standard libraries
+import json
+import logging
+from typing import NamedTuple
+
+# third party libraries
+import apache_beam as beam
+from apache_beam import coders, DoFn, Filter, Map, ParDo
+from apache_beam.io.gcp.spanner import SpannerInsert
+from apache_beam.io.textio import ReadFromText
+from apache_beam.options.pipeline_options import PipelineOptions
+
+PROCESSED_TAG = "processed"
+UNPROCESSED_TAG = "unprocessed"
+SEVERITY = "severity"
+PROTO_PAYLOAD = "protoPayload"
+
+
+class ExampleOutputRow(NamedTuple):
+    message: str
+    timestr: str
+
+
+class ExampleDLQRow(NamedTuple):
+    resource: str
+    timestr: str
+
+
+class SpannerOptions(PipelineOptions):
+    @classmethod
+    def _add_argparse_args(cls, parser):
+        # Add a command line flag to be parsed along
+        # with other normal PipelineOptions
+        parser.add_argument(
+            "--project_id",
+            required=True,
+            help="Google Cloud project ID"
+        )
+        parser.add_argument(
+            "--instance_id",
+            required=True,
+            help="Google Cloud Spanner instance ID"
+        )
+        parser.add_argument(
+            "--database_id",
+            required=True,
+            help="Google Cloud Spanner database ID"
+        )
+        parser.add_argument(
+            "--output_table",
+            required=True,
+            help="Output Google Cloud Spanner table name"
+        )
+        parser.add_argument(
+            "--dlq_table",
+            required=True,
+            help="Dead Letter Queue Google Cloud Spanner table name"
+        )
+        parser.add_argument(
+            "--input_file_path",
+            required=True,
+            help="The file path to read logs from."
+        )
+
+
+def run():
+    """
+    This Apache Beam pipeline processes log messages from a Google Cloud
+    Storage files. The expected data format follows the standard Google
+    Cloud log format, which can be achieved by routing logs to a Google Cloud
+    Storage bucket via https://console.cloud.google.com/logs/router.
+
+    It performs the following steps:
+    1. Input Configuration:
+        - Reads messages from the specified input Google Cloud Storage file.
+
+    2. Message Splitting:
+        - Divides messages into two categories:
+        a. PROCESSED (contain both SEVERITY, PROTO_PAYLOAD fields)
+        b. UNPROCESSED (missing one or both of these fields).
+
+    4. Severity Filtering:
+        - For PROCESSED messages, filters out those with severity other than
+        "ERROR".
+
+    5. Data Transformation:
+        - Extracts timestamp and substantial content from the
+        PROTO_PAYLOAD field for PROCESSED messages.
+
+    6. Output Handling:
+        - Writes transformed PROCESSED messages to a specified output Google
+        Cloud Spanner table.
+        - Sends UNPROCESSED messages to a Dead Letter Queue (DLQ) Google
+        Cloud Spanner table.
+    """
+    options = SpannerOptions()
+    coders.registry.register_coder(ExampleOutputRow, coders.RowCoder)
+    coders.registry.register_coder(ExampleDLQRow, coders.RowCoder)
+
+    with beam.Pipeline(options=options) as p:
+        split_result = (
+            p
+            | "Read from file" >> ReadFromText(options.input_file_path)
+            | "Split Messages"
+            >> ParDo(SplitMessages()).with_outputs(
+                UNPROCESSED_TAG, PROCESSED_TAG
+            )
+        )
+
+        # Filter processed messages and write to output table
+        (
+            split_result[PROCESSED_TAG]
+            | "Filter by Severity" >> Filter(filter_by_severity)
+            | "Map to row for output"
+            >> Map(to_row_for_output).with_output_types(ExampleOutputRow)
+            | "Write to Spanner" >> SpannerInsert(
+                project_id=options.project_id,
+                instance_id=options.instance_id,
+                database_id=options.database_id,
+                table=options.output_table
+            )
+        )
+
+        # Write unprocessed messages to DLQ
+        (
+            split_result[UNPROCESSED_TAG]
+            | "Map to row for DLQ"
+            >> Map(to_row_for_dlq).with_output_types(ExampleDLQRow)
+            | "Write to DLQ"
+            >> SpannerInsert(
+                project_id=options.project_id,
+                instance_id=options.instance_id,
+                database_id=options.database_id,
+                table=options.dlq_table
+            )
+        )
+
+
+class SplitMessages(DoFn):
+    def process(self, element):
+        # third party libraries
+        from apache_beam.pvalue import TaggedOutput
+
+        if (SEVERITY in element) & (PROTO_PAYLOAD in element):
+            yield TaggedOutput(PROCESSED_TAG, json.loads(element))
+        else:
+            yield TaggedOutput(UNPROCESSED_TAG, json.loads(element))
+
+
+def filter_by_severity(log):
+    # Filter logs by severity level (only process logs with severity "ERROR")
+    return log[SEVERITY].upper() == "ERROR"
+
+
+def to_row_for_dlq(log):
+
+    return ExampleDLQRow(json.dumps(log.get("resource")), log["timestamp"])
+
+
+def to_row_for_output(log):
+
+    # Example transformation: Extract relevant information from the log
+    payload = log[PROTO_PAYLOAD]
+    message = (
+        f"Error occurred with resource {payload['resourceName']} "
+        f"[{payload['methodName']}]"
+    )
+    timestamp = log["timestamp"]
+    return ExampleOutputRow(message, timestamp)
+
+
+if __name__ == "__main__":
+    logging.getLogger().setLevel(logging.INFO)
+    run()