#!/usr/bin/perl -w
use strict;
use warnings;
use Text::ParseWords;

opendir IN, 'Outpatient';
my @in = grep { /\.txt$/ } readdir IN; # read all file names form dir except names started with dot
closedir IN;

for my $in (@in) {
  open IN, '<', "Outpatient/$in" || next;
  open OUT, '>', "TXT/$in" || die "can't open file Formatted/$in";
  while(<IN>) {
	my @f = quotewords ',', 0, $_;
	print OUT join "," => @f;
  }
  close OUT;
  close IN;
}

INPUT FILE:
"""555522""",MEN'S HEALTH DEPARTMENT,"""12/31"""

OUTPUT FILE:
**BLANKS

EXPECTED OUTPUT:
555522,MEN'S HEALTH DEPARTMENT,12/31