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Public Sub FilterFile(ByVal input As String, ByVal output As String)

    Dim sr As StreamReader = Nothing
    Dim sw As StreamWriter = Nothing

    Try
        sr = New StreamReader(input)
        sw = New StreamWriter(output)

        Do While sr.Peek <> -1
            Dim line As String = sr.ReadLine
            If Not line.StartsWith("#") Then
                sw.WriteLine(line)
            End If
        Loop

    Catch ex As Exception

    Finally
        If Not sr Is Nothing Then
            sr.Close()
        End If
        If Not sw Is Nothing Then
            sw.Close()
        End If
    End Try

End Sub