Hi Senthil,

you don't need different handle Please find the updated code

use strict;
my $start='<?xml version="1.0" encoding="utf-8"?>
<MultifamilyProperty xmlns:xsi="http://www.w3.org/2001/XMLSchema-insta
+nce" xmlns:xsd="http://www.w3.org/2001/XMLSchema">';
my @key=("1","2","3","4","5");
my ($file_handle,$output_file);
for(my $i=0;$i<$#key;$i++)
{
    my $val=$key[$i];
    print "val:$val\n";
    my $output_file=$val.".xml";
    print "out : $output_file\n";  
    open(OPEN,'>:utf8',"$output_file");
    print OPEN $start."\n";
    print OPEN "\t\t".'<Address>'."\n";
    close OPEN;
}
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