def create_cell_line(data: str, length: int) -> str:
    """
    Function creates a string centered with content and padded on each side with ' ' (spaces), starting and

    To specify the start and end of the cell the string has a prefix/suffix filled with character '#'.

    @param data: Content of the line
    @param length: Width of the cell
    @return: String with transformed content
    """
    string = "#"

    if data in ["#", " ", "&", "-", "=", "$"]:
        for i in range(0, length):
            string += data

        string = string[:-1]
    else:
        end = length - len(data) - 1
        for i in range(0, end):
            if i % 2 == 0:
                data = "{} ".format(data)
            else:
                data = " {}".format(data)

        string = "#%s" % data

    return string