Hi james28909 , yes, I'm that guy, you know what I'm going to say :) don't nest loops, write subroutines, small subroutines, easy to debug ... naturally this code is untested but looks easier to read doesn't it :) instead of bunches of comments, subroutine names

#!/usr/bin/perl --
##
##
## perltidy -olq  -csc -csci=3 -cscl="sub : BEGIN END " -otr -opr -ce 
+-nibc -i=4 -pt=0   "-nsak=*"
## perltidy -olq  -csc -csci=10 -cscl="sub : BEGIN END if " -otr -opr 
+-ce -nibc -i=4 -pt=0   "-nsak=*"
## perltidy -olq  -csc -csci=10 -cscl="sub : BEGIN END if while " -otr
+ -opr -ce -nibc -i=4 -pt=0   "-nsak=*"
#!/usr/bin/perl --
use strict;
use warnings;
use Data::Dump qw/ dd /;
use autodie qw/ open close /;
use Path::Tiny qw/ path /;

Main( @ARGV );
exit( 0 );

sub Main {
    my( $dirname ) = @_;

    my @files = getFiles( $dirname );
    my @pointers;

    for my $file ( @files ) {
        SolveThisProblem( $file, \@pointers );
    }

    SpewPointers( 'temp', \@pointers );
} ## end sub Main

sub SpewPointers {
    my( $outfile, $pointers ) = @_;
    my $tempfh = path( 'temp' )->openw;    ## just like autodie dies o
+n error
    my $ix     = 0;
    for my $lines ( @$pointers ) {
        ++$ix;
        print $tempfh "Pointer$_ - $lines";
    }
    close $tempfh;
} ## end sub SpewPointers

sub SeekToAbcOffset {
    my( $infh ) = @_;

    my $infhsize = -s $infh;

#seek to text entry reference in file
    seek $infh, 6, 0;
    read $infh, my $buf, 2;

#convert data
    my $abc = unpack( 'H*', $buf );
    my $offset = hex( $abc );

#use text entry reference to seek to actual text and print file/proces
+s info
    seek $infh, $offset, 0;
    print "\n\n$infh - size of file: $infhsize - Text is at offset: $a
+bc\n\n";
    return $offset;
} ## end sub SeekToAbcOffset

sub SolveThisProblem {
    my( $filename, $pointers ) = @_;
    use autodie qw/ open close /;

    open my( $infh ), '<', $filename;
    binmode $infh;
    my $offset = SeekToAbcOffset( $infh );

  READER:
    while( read( $FILE, my $by, 1 ) ) {
        if( $by eq "\x00" ) {
            my $pos                   = tell( $FILE );
            my $decimal_value_pointer = $pos - $offset;
            push @$pointers, sprintf( "%X", $decimal_value_pointer );
            next READER;
        } elsif( $byte =~ /ff/ ) {
            last READER;
        }

    } ## end READER: while( read( $FILE, my $by...))

} ## end sub SolveThisProblem

__END__
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See also perlquote and perlrebackslash because "\x00" is equal to chr(0), ie  $by eq chr(0)