;read files and put into arrays
$file1=Readfile(File1)
$file2=Readfile(File2)

;loop through files removing matches
for $i=0 to ubound($file2)
  for each $line in $file1
    $index=ascan($file2,$line)
    if $index>-1
      $file2[$index]=""
    endif  
  next
next

;build new arrary based on file2
for each $line in $file2
  if $line<>""
    redim preserve $output[$j]
    $output[$j]=$line
    $j=$j+1
  endif  
next

;use $output array to display your records, or create/overwrite a file