use File::Glob;

my @files = glob("C:/Wire/*.csv");
open OUTPUT, ">C:/Wire/WO.txt";

foreach my $x (@files) {      
    open FILE, $x;
while (<FILE>) {
    my @row = split(/,/, $_);
    next if (substr($_,0,5) =~ /Debit/) ;
    print "{1100}02P N" . $row[6] . "{1110}" . "{1120}" . "{1510}" . "
+{1520}" . "{3320}" . "{3400}" . "{3600}" . "{4320}" .
    "{5000}" . "\n";
    print OUTPUT "{1100}02P N" . $row[6] . "{1110}" . "{1120}" . "{151
+0}" . "{1520}" . "{3320}" . "{3400}" . "{3600}" . "{4320}" .
    "{5000}" . "\n"
    }
}
[download]

Here are some improvements I would make:
• use warnings; use strict;
• Use lexical filehandles $fh.
• Use the 3-argument form of open
• Check the return value of open with die
• Check for 'Debit' immediately
• Use eq instead of a regex to check for 'Debit'
• Just grab the 7th element from the array returned by split
• Eliminate most of those concatenation operators
• close the file

use strict;
use warnings;
use File::Glob;
my @files = glob("C:/Wire/*.csv");
for my $file (@files) {
   open my $fh, '<', $file or die "can not open file $file: $!";
   while (<$fh>) {
      next if (substr($_,0,5) eq 'Debit');
      my $row6 = (split /,/)[6];
      print "{1100}02P N", $row6, "{1110}{1120}{1510}{1520}{3320}{3400
+}{3600}{4320}{5000}\n";
   }
   close $fh;
}
[download]

Hi toolic! Why close the file, if it was open with lexical filehandle (and should be closed when scope goes away?)
[]s, HTH, Massa (κς,πμ,πλ)

Thanks your suggestions are extremely helpful which I will implement. Thanks again. Dave