########################
# OPEN THE STEP 1 FILE #
########################
foreach (@files) {
	chdir($dir1);
	## Verify Files exist
	die "File: $_ does not exist. \n $!"
	   unless -e ;
	## Verify Files are read/writable
	die "File: $_ isn't read or writable \n $!"
		unless ((-r $_ ) && (-w $_ ));
	
	### Open the file
	open (FILE, "<", $_ ) or die "Cannot open the file $! \n";
	select((select(FILE), $/ = undef)[0]);
	
	my @array_contents = <FILE>;
	
	close (FILE) or die $!;;

## DO SOME STUFF
##########################
# CREATE THE STEP 2 FILE #
##########################
	chdir($dir2);
	$outputfile = "STEP2_" . $_;
	open(OUTFILE, ">" , $outputfile) or die $!;     
	print OUTFILE $contents;
	close OUTFILE or die $!;
	

		
};


##########################
# ACCESS THE STEP 2 FILE #
##########################

chdir($dir2);
open (SFCOMMENTS, "<STEP2_CaseComment.csv") or die "Cannot open Salesforce Comments file $! \n";
		$count = 0;
		while (<SFCOMMENTS>) {
			print "Count is: $count \n";
			$count ++;
		}
close SFCOMMENTS or die $!;