Creating multiple unix files based on internal table data

Hi,

I have an urgent requirement.

Data is contained in .txt file. I have uploaded data to internal table using gui_upload.

The .txt file has rows with same and different company codes. The requirement is to create files based on company codes. The rows with same company code has to be in the same file.

The files created has to be send to a different folder also.

Please help me in doing this.

Points will be given to all helpful answers.

Thank you,

Nobin