java, 242 bytes

Result

WA

Duration

1687ms

Code [DL]

class A{public static void main(String[]a){var s=new java.util.Scanner(System.in);int h=s.nextInt()-2,w=s.nextInt();System.out.println("#".repeat(w));while(h-->0)System.out.println("#"+" ".repeat(w-2)+"#");System.out.println("#".repeat(w));}}

stdin

81
44

stdout

############################################
#                                          #
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############################################

stderr