foreach (keys %fhs)
    {
        my $fh = $fhs{$_};

        if ($_ =~ /\.h\.new$/)
        {
        print $fh "#endif\n";
        }

##</code><code>##

for my $file (keys %fhs) {
    # ...
    print $fh whatever
      if $file =~ /\.\.new$/;
}

##</code><code>##

for (keys %fhs) {
    # ...
    print $fh whatever
      if /\.\.new$/;
}