use strict;
use warnings;
use File::stat;
use lib "c:/strawberry/perl/site/lib";

my $files_dir = 'E:\research\audit fee models\filings\test';
my $write_dir =  'E:\research\audit fee models\filings\filenames\Exhibit21.txt';

open my $FH_OUT, '>>',$write_dir or die "Can't open file $write_dir >:$!>";
opendir(my $dir_handle, $files_dir) or die "Can't open directory $!";

my $file_count = 0;

while (my $filename = readdir($dir_handle)){
    next unless -f $files_dir.'/'.$filename;
    print "Processing $filename\n";

    my $line_count=0;
    my $access_num="";
    my $cik=-99;
    my $name="";
    my $stuff="";
    my $line="";
    my $htm ="";

    open my $FH_IN, '<',$files_dir.'/'.$filename or die "Can't open $filename <:$!>";
    use Cwd; print getcwd(), "\n";

    $/="</DOCUMENT>";

    while (my $doc = <$FH_IN>){

       if ($doc =~ m/^\s*<FILENAME>(.*?)(ex21)/igm ){
           $htm=join('',$1,$2);
            print $htm;
            print $FH_OUT "$htm\n";
        }
    }
    close $FH_IN;
}
close($FH_OUT);