#!/bin/sh -evx

for ITEM in `ls *.txt` 
do 
  PREFIX=`basename $ITEM .txt` 
  cat $ITEM | tr -s ' ' | tr '\n' 'n' | sed -e 's/ n/n/g' -e 's/ /,/g' | tr 'n' '\n' > `basename $ITEM .txt`.csv
done