my $outfile = "C:/Work/ING_Occurrences_Companies/ING_Count.txt";
my $infile  = "C:/Work/ING_Occurrences_Companies/ING.txt";

open OUT, '>', $outfile or die "can't write '$outfile': $!\n"; 
open IN,  '<', $infile  or die "can't read '$infile': $!\n";