A file handle removes the trouble of remembering the name of a file that is currently opened in the system by assigning it a temporary reference number through witch it can be accessed by the operating system itself. This practice not only saves processing time, but also memory of event log happenings. It is important to understand that a file handle is only an internal reference to a file; the user still sees the file by its name. In operating systems such as DOS or Windows, the maximum number of files that can be handled simultaneously can be set by typing a FILES= statement in CONFIG.SYS.