2 questions - Text File example:

Account,Status,Val
001,NB,0
001,PI,50
001,PI,100
001,CE,100
002,PE,500
002,PI,250
002,PU,0
002,PU,0
003,PE,100
003,CE,100
I would like to pick up ALL records of any account where there is NO CE
status and write it out to a separate file i.e.
002,PE,500
002,PI,250
002,PU,0
002,PU,0

I would like to pick up the LAST record of any account where PU = 0 i.e.
002,PU,0
and write it out to a separate file.

It is easy to do this using a database but a need has arisen to do it
upfront i.e before importing the data into the database and I thought a
simple VBA app will suffice. I know how to access the file, how to loop
through it and how to write out records to a new file but in this case there
is one or two aspects that I need some help with (eg how to "step back" to
pick up the other records once the required condition is met).

Hil