[Georgio]

Код:

@echo off

set "fname=out.txt"
set "number=8"

for /f "delims=" %%i in ('type "%fname%"^| findstr/n "^"^| findstr/b %number%:^& del "%fname%"') do (
 set x=%%i
 for /f "delims=" %%j in ('cmd/v/c echo "!x:*:=!"') do (
  set x=%%~j
  for /f "tokens=1,2 delims=$" %%k in ('cmd/v/c "echo !x:~7,4!$!x:~26,1!!x:~36,1!"') do (
   if exist "old\%%k.txt" (
    >"%%k.txt" echo.%%l
    >>"log.txt" echo %%l fail
   ) else (
    >"old\%%k.txt" echo.%%l
    >>"log.txt" (
    echo %%k ok
    if "%%l" equ "35" (
     echo %%k - %%l
    ) else (
     echo Другая запись с "%%k" и "%%l".
    )
    )
   )     
  )
 )
)

exit/b