Andy, humble apologies, do you remember the very first database I sent on the question that had the "Browsing" routine in it using File Scripting.
Well, File Scripting reads your text files one line at a time (where open file #1 can't).

So to read it one line at a time all it takes is
Dim oFSO As New FileSystemObject
Dim oFS
Set oFS = oFSO.OpenTextFile("C:\Users\A C\Downloads\TestFolder\TESTMAIN000.TXT")

Do Until oFS.AtEndOfStream
    sText = oFS.ReadLine
    MsgBox sText
Loop
Practically all of the work that we have done over the last 2 questions could have been easily handled using FSO.