VBa code to open files from two different folders and work on them simultaneously

Hi All,
I have a problem in VBA. I have Reports called 'Masters' in one folder and reports called 'CAR' in another. My problem is I need to open both the files from these two different path and work and close them. Next it has to open 2nd master file and 2nd CAR file and so on.
I tried with this code but it is not working out...Any help is appreciated.

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In the above code CARFile is looping perfectly fine but MasterFile is looping once only which is the main problem. Can any one edit this code or give me someother code(s) so that it saves my time and energy?
Thank you very much in advance.
You may contact me @ [email protected]


Thanks