Function File_Exists(ByVal PathName As String, Optional Directory As Boolean) As Boolean
    If PathName <> "" Then
        If IsMissing(Directory) Or Directory = False Then
            File_Exists = (Dir$(PathName) <> "")
        Else
            File_Exists = (Dir$(PathName, vbDirectory) <> "")
        End If
    End If
End Function

  Screen.MousePointer = vbHourglass
  Dim ABC As String

ABC  = "Teste"

  Open "U:Meus DocumentosTabelasMenusFinAlt.txt" For Output As #2
  Print #2, ABC 
  Close #2
  Screen.MousePointer = vbNormal
  MsgBox "Ok"