VBA: Split CSV by rows of 25

gistfile1.vb

Sub Split()
Dim rLastCell As Range
Dim rCells As Range
Dim strName As String
Dim lLoop As Long, lCopy As Long
Dim wbNew As Workbook

With ThisWorkbook.Sheets(1)
    Set rLastCell = .Cells.Find(What:="*", After:=[A1], SearchDirection:=xlPrevious)

    For lLoop = 2 To rLastCell.Row Step 200
        lCopy = lCopy + 1
        Set wbNew = Workbooks.Add
        .Cells(1, 1).EntireRow.Copy _
        Destination:=wbNew.Sheets(1).Range("A1")
        .Range(.Cells(lLoop, 1), .Cells(lLoop + 199, .Columns.Count)).EntireRow.Copy _
        Destination:=wbNew.Sheets(1).Range("A2")
        wbNew.SaveAs Filename:="Inventory_" & Format(lLoop + 199, "0000") & ".csv", FileFormat:=xlCSV, CreateBackup:=False, Local:=True
        wbNew.Close SaveChanges:=False
    Next lLoop
End With

End Sub