While reading in all at once and parsing out to file later is a better solution, note that you can toss filehandles around using the IO::File module, and thus have a hash of filehandles which you can then use thusly:

use IO::File;

my $fh = new IO::File;
my %hash = ( file1=>$fh );
$hash{ file1 }->open(">subcat.txt") or die $!;
print $hash{ file1 } "Text here\a";
$hash{ file1 }->close();
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Dr. Michael K. Neylon - mneylon-pm@masemware.com || "You've left the lens cap of your mind on again, Pinky" - The Brain