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open(C, "counter.txt") and $c = <C> and close C and $c++;
open(C, ">counter.txt") and print C $c and close C;

$fileno = int($c / 10);
$filename = "view" . $fileno . ".htm";
open(DASH,">>$filename"); 
print DASH "print the entry here";
close DASH

if (int($c / 10) == $fileno ) {
   # this is the first time we write to this
...

   print DASH "<a href=view" . ($fileno-1) . ".htm>Back</a>";
}

if ( $c % 10 == 9 ) {
   # this is the last time we write to this
...

   print DASH "<a href=view" . ($fileno+1) . ".htm>Next</a>";
}