Visual Basic for Applications Reference
Concludes input/output (I/O) to a file opened using the Open statement.
The optional filenumberlistargument can be one or more file numbers using the following syntax, where filenumber is any valid file number:
[[#]filenumber] [, [#]filenumber] . . .
If you omit filenumberlist, all active files opened by the Open statement are closed.
When you close files that were opened for Output or Append, the final buffer of output is written to the operating system buffer for that file. All buffer space associated with the closed file is released.
When the Close statement is executed, the association of a file with its file number ends.