I think i understand
Option Explicit
Sub My_Newest_Files()
    Dim objFSO As Object
    Dim objFile As Object
    Dim mfile  As String
    Dim rngFolder  As Range
   
   Set objFSO = CreateObject("Scripting.FileSystemObject")
    For Each rngFolder In Range("A1", Cells(Rows.Count, "A").End(xlUp))
        If Right(rngFolder.Value, 1) <> "\" Then rngFolder.Value = rngFolder.Value & "\"
        If objFSO.FolderExists(rngFolder.Value) Then
            mfile = Dir(rngFolder & "*" & rngFolder.Offset(, 1).Value & "*.*")
            Do While mfile <> ""
                mfile = Dir
                If objFSO.FileExists(rngFolder.Value & mfile) Then
                    Set objFile = objFSO.GetFile(rngFolder & mfile)
                    If objFile.DateLastModified > rngFolder.Offset(0, 2).Value Then
                        rngFolder.Offset(0, 2).Value = objFile.DateLastModified
                        rngFolder.Offset(0, 3).Value = mfile
                    End If
                End If
            Loop
        End If
   Next
    Set objFSO = Nothing
    Set objFile = Nothing
    
End Sub