declare
 v_template varchar2(32767);
 v_heading varchar2(10) := 'A B';
 v_to_name varchar2(20) := 'srinivas shetty';
begin
 select col1 into v_template from my_tab;
 v_template := replace(v_template, '#my_heading#', v_heading);
 v_template := replace(v_template, '#to_name#', v_to_name);
end;
/

SQL> select owner, object_name, object_type from dba_objects where object_name = 'DOM';

no rows selected