Thanks for this. "Example" - is a typical log file entry I have:

New Dir         16    x:\xxxxxx\xxx\
        New File            126862    xxxxxxxxxxxxxxxxxxxxxxx.xxx
        New File             48640    xxxxxxxxxxxxxxxxxxxxxxxxx.xxx
        New File             96494    xxxxxxxxxxxxxxxxxxxxxx.xxx
        New File            105466    xxxxxxxxxxxxx.xxx
        New File            653655    xxxxxxxxxx.xxx
        New File            542396    xxxxxxxxxxxxxx.xxx
      New Dir          6    y:\yyyyyyyyy\yyyyyyyyyyy\yyyyyyy\
        New File             41984    yyyyyyyyyyyyyyyyyy.yyy
        New File             10007    yyyyyyyyyyyyyyy.yyy
        New File             1.3 m    yyyyyy.yyy
[download]

"Result" - what I want to achieve is this:

New Dir         16    x:\xxxxxx\xxx\
        New File  x:\xxxxxx\xxx\          126862    xxxxxxxxxxxxxxxxxx
+xxxxx.xxx
        New File  x:\xxxxxx\xxx\           48640    xxxxxxxxxxxxxxxxxx
+xxxxxxx.xxx
        New File  x:\xxxxxx\xxx\           96494    xxxxxxxxxxxxxxxxxx
+xxxx.xxx
        New File  x:\xxxxxx\xxx\          105466    xxxxxxxxxxxxx.xxx
        New File  x:\xxxxxx\xxx\          653655    xxxxxxxxxx.xxx
        New File  x:\xxxxxx\xxx\          542396    xxxxxxxxxxxxxx.xxx
        New Dir          6    y:\yyyyyyyyy\yyyyyyyyyyy\yyyyyyy\
        New File  y:\yyyyyyyyy\yyyyyyyyyyy\yyyyyyy\           41984   
+ yyyyyyyyyyyyyyyyyy.yyy
        New File  y:\yyyyyyyyy\yyyyyyyyyyy\yyyyyyy\           10007   
+ yyyyyyyyyyyyyyy.yyy
        New File  y:\yyyyyyyyy\yyyyyyyyyyy\yyyyyyy\           1.3 m   
+ yyyyyy.yyy
[download]

It's almost there except I can't get the full folder path to match its associated file(s)

To get $dir to work, does that go within my loop?