R1-something.txt     R2-something.txt
DESCRP a             DESCRP a
2                    3
3                    1
DESCRP b             DESCRP c
3                    5
4                    9

##</code><code>##

a.txt     b.txt      c.txt
R1a       R1b        R2c
2         3          5
3         4          9
R2a
3
1

##</code><code>##

foreach my $file (@{$fileArray})
{
	open (INPUT, "< $file") || die "Could not open $file\n";
	while (<INPUT>)
	{  		
          if ($_ =~ /^DESCRP/)
          { 
                #get name of element
	        chomp (my $newFileName = substr($_, 7));
                #open/create file of that name
	        open OUTPUT, ">> $newFileName.txt" || die "Could not open $_.txt\n";
                #print the specific elements name
	        print OUTPUT substr($file,0,2).$newFileName."txt\n";
           } 
	       else 
           {
                 #or print the values following the element
	          print OUTPUT $_;
	       }
	}
	close OUTPUT;
	close INPUT;
}