Any time you have a sequentially named series of variables, it's a good clue that they are related, and if they're related, they belong in a common data structure, because at some point, you will probably want to iterate over all or some of them.

In your particular case, I'd suspect you want the two filehandles to be in an array. However, Perl doesn't allow traditional filehandles to be moved around like data, so you have to create fairly modern filehandle objects instead:

use strict;
use Carp;
use IO::File;

my @handles;
push @handles, IO::File->open(">c:/File1.txt") || die "Can't open File
+1 for writing\n";
push @handles, IO::File->open(">c:/File2.txt") || die "Can't open File
+2 for writing\n";

for my $variable ( 0..1 ) { # write this to both files
  print { $handles[$variable] } "Hello\n";
}
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-- Randal L. Schwartz, Perl hacker
Be sure to read my standard disclaimer if this is a reply.

I usually do something (purely cosmetic) like:

use strict;
use warnings;

my $outfilename = "outfilename.txt";

# Use a variable for the outfile handle
my $ofh;       

open($ofh, ">$outfilename") or die qq(Couldn't open file "$outfilename
+" for writing\n);

... insert more code here

close $ofh;
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Well, you could do something like:

use strict;
use Carp;

my @files;
open ($files[0], ">c:/File1.txt") 
  || die "Can't open File1 for writing\n";

open ($files[1], ">c:/File1.txt") 
  || die "Can't open File2 for writing\n";

my $variable = 0;

print { $files[0] } "Hello\n";
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But it might be cleaner to switch to using IO::File.

"The first rule of Perl club is you do not talk about Perl club."
-- Chip Salzenberg