open( my $FH, '<', $file )
  or die "Error: can't open file '$file': $!\n";
while( my $fileX = <$FH> ) {
  chomp($fileX);
   if (-f $fileX) {
    my @data = &ReadFile($fileX);
    print "# Reading $fileX\n", @data;
  } # if
} # while
close ($FH);

sub ReadFile {
  my $filename = shift;

  open( my $FH, '<', $filename )
    or die "Error: couldn't open file '$filename': $!\n";

  my @lines = <$FH>;

  close( $FH ); # eigentlich ueberfluessig

  return @lines;
} # ReadFile