Thanks for the reply

When running your code, I get "Compile Error: Syntax error" and the following code is highlighted

Code:
 c00="C:\Pull\" & replace(createobject(wscript.shell").exec("cmd /c Dir ""C:\Pull\*.xls"" /a/b").stdout.readall,vbcrlf,vbcrlf & "C:\Pull\") & vbcrlf
  sn=split(c00 & createobject(wscript.shell").exec("cmd /c Dir ""C:\Pull\*ACCNTS(P)*.xls"" /s/a/b").stdout.readall,vbcrlf)
Kindly test & amend code