Actually, using "D$" should work, even without creating a share. Windows provides a "secret" share for every drive where the name of the share is the drive letter followed by a dollar sign. These shares are possibly only available to admins. 
$path = '\\\\172.x.x.x\\D$\\foo\\bar\\filename';

[download]

Update: Fixed the problem davidrw pointed out.

In reply to Re^2: Cannot acces a remote file by ikegami
in thread Cannot acces a remote file by chennaiite

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