Hi dineshkumarsrk,
There is no reason for you to apologize for a delayed response. We are trying to help you solve your problem. If you aren't in a hurry to get something that works, it doesn't make any difference to us.

We might note, however, that all of the suggestions I made work perfectly with every example that was provided in the first twenty-one posts in this thread. In those posts you had shown us the contents of three files and the names of twenty-seven other files. Never was anything said about the number of lines in some of the files being different than the number of lines in other files and, as you have seen, that affects the output that the script you showed us in post #1 would work and it affects the output that every single script suggested in this thread works (since we all followed your example to try to get the output you wanted).

Note that we are here to help you learn how to write code to satisfy your requirements; we are not here to act as your unpaid programming staff with continually changing requirements. Given this new information that files 6 to 10 (is it always 6 to 10, or s 6 to 10 just as an example; is it org6.xls through org10.xls inclusive or does org10.xls go back to three lines) may have different numbers of lines than other files with no prior knowledge about which files are "short" or "long", how would you propose modifying any of the scripts suggested in post #22 to get the output you want based on this new information?