Try this code
Sub Test()
    Dim fso As Object, txtFil As Object, c As Range


    Set fso = CreateObject("Scripting.FileSystemObject")
    
    For Each c In Range("A1:A3")
        Set txtFil = fso.CreateTextFile(ThisWorkbook.Path & "\" & c.Value & ".txt", True)
        txtFil.Close
    Next c
End Sub