XML generation from a text file

Hi all,

I have a plain text file as following.
I want to read the text file line by line and add each line as a value of 
element of an xml document.

The generated xml document will be as following.

Any suggestion?


OUTPUT
Folder_structure.xml
--------------------
<?xml version="1.0" encoding="ISO-8859-1"?>
<?xml-stylesheet type="text/xsl" href="multiple_input3.xsl"?>

<someURIs>
  <file>C:\kix\Enterprise031114\Enterprise\file.xml</file>
  <file>C:\kix\Enterprise031114\Enterprise\AFC\file.xml</file>
  <file>C:\kix\Enterprise031114\Enterprise\AHAW\file.xml</file>
</someURIs>

INPUT
Folder_structure.txt
--------------------

C:\kix\Enterprise031114\Enterprise
C:\kix\Enterprise031114\Enterprise\AFC
C:\kix\Enterprise031114\Enterprise\AHAW

 XSL-List info and archive:  http://www.mulberrytech.com/xsl/xsl-list