Read all the text and split and put in array and take all directory names in the mentioned direcory names and put in array. compare two and create an array and flow the array and delete the directories.

I have mentioned the below code

undef $/;
open(IN, "d:\\list.name")    ||    die"Cannot Open file\n";
$str = <IN>;
@arr = split(/,|\n/, $str);
opendir(DIN, "$ARGV[0]");
@rfiles = readdir(DIN);
closedir(DIN);

my %seen; # lookup table
my @aonly;# answer

@seen{@rfiles} = ();

foreach $item (@arr) {
    push(@aonly, $item) unless exists $seen{$item};
}
print @aonly;

rmdir("$dir\\$_") for (@aonly);
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Gubendran