This seemed to work ok for me.

 Code:
Break On

$strFile  = "c:\temp\files.ini"
$strComps = "c:\temp\computers.ini"
$colComps = Split(ReadProfileString($strComps,"computers",""),chr(10))

For each $objComp in $colComps
   If $objComp <> ""
      $strWks = ReadProfileString($strComps,"computers",$objComp)
      $colFiletoSend = Split(ReadProfileString($strFile,"Files",""),chr(10))
      $strRemotePath = "\\" + $strWks + "\c$\temp"
      For each $objFile in $colFiletoSend
         If $objFile <> ""
            $strFileName = "C:\Temp\"+ReadProfileString($strFile,"Files",$objFile)
            Copy $strFileName $strRemotePath
         EndIF
      Next
   EndIf
Next