use strict;
use Carp;
use IO::File;

my @handles;
push @handles, IO::File->open(">c:/File1.txt") || die "Can't open File1 for writing\n";
push @handles, IO::File->open(">c:/File2.txt") || die "Can't open File2 for writing\n";

for my $variable ( 0..1 ) { # write this to both files
  print { $handles[$variable] } "Hello\n";
}