ColdFusion Developer's Guide

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Nested number signs
In a few cases, you can nest number signs in an expression. The following example uses nested
number signs:
In this example, number signs are nested so that the values of the variables FirstName and
LastName are inserted in the string whose length the Len function calculates.
Nested number signs imply a complex expression that can typically be written more clearly
and efficiently without the nesting. For example, you can rewrite the preceding code example
without the nested number signs, as follows:
The following achieves the same results and can further improve readability:
A common mistake is to put number signs around the arguments of functions, as in:
These statements result in errors. As a general rule, never put number signs around function
arguments.
Using number signs in expressions
Use number signs in expressions only when necessary, because unneeded number signs reduce
clarity and can increase processing time. The following example shows the preferred method
for referencing variables:
In contrast, the following example uses number signs unnecessarily and is less efficient than
the previous statement:
Using number signs 95