This should do it for you:
Sub WriteBlankTextFiles()
'JBeaucaire (12/16/2009)
'For each used cell in column, create a zero-length text file of same name
'Verifies file does not exist, leaves existing files alone
Dim RNG As Range, cell As Range, fName As String
Set RNG = Range("A:A").SpecialCells(xlCellTypeConstants).Cells
On Error Resume Next
For Each cell In RNG
fName = Dir("C:\Temp\" & cell.Text & ".txt")
If Len(fName) = 0 Then
Open "c:\temp\" & cell.Text & ".txt" For Output As 1
Close #1
End If
Next cell
End Sub
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