Copy .pdf files from one location to a new folder based on a list of cell

[mancubus]

if my guess is correct, you can try this:

Sub vbax_66359_copy_files()

    Dim sPath As String, dPath As String
    Dim i As Long


    With Application
        .DisplayAlerts = False
        .ScreenUpdating = False
    End With
    
    sPath = "X:\03_IWP\IWP pdf\"
    dPath = "X:\03_IWP\Superintendent\"


    With CreateObject("Scripting.FileSystemObject")
        For i = 2 To Range("D" & Rows.Count).End(xlUp).Row
            If Not .FolderExists(dPath & Range("K" & i).Value) Then .CreateFolder (dPath & Range("K" & i).Value)
            .CopyFile sPath & Range("D" & i).Value & ".pdf", dPath & Range("K" & i).Value & "\"
        Next i
    End With
    
End Sub