Hi Outrigger

You have not said what you want to do when all of the books are open.
The following code opens all 27 workbooks for you. If you could post
more information we might be able to get you a more specific result.
Change the file path to suit.

Take care

Marcus

Option Explicit
Sub OpenInFolder()

Dim oWbk As Workbook
Dim sFil As String
Dim sPath As String
Dim twbk As Workbook
Dim strFullName As String

Application.DisplayAlerts = False
Application.ScreenUpdating = False
Set twbk = ActiveWorkbook
sPath = "C:\Users\Smallman\Excel" 'Change to suit.
ChDir sPath
sFil = Dir("*.xls") 'All Excel files in folder

Do While sFil < "" 'will start LOOP
strFullName = sPath & "\" & sFil
Workbooks.Open Filename:=(strFullName), UpdateLinks:=0
'Your Code Here
oWbk.Close False 'Don't save
sFil = Dir
Loop ' End of LOOP

End Sub