On Error GoTo ... Resume Statement

On [Local] Error {GoTo Labelname | GoTo 0 | Resume Next}

Sub ExampleReset
On Error GoTo ErrorHandler
    Dim iNumber As Integer
    Dim iCount As Integer
    Dim sLine As String
    Dim aFile As String
    aFile = "C:\Users\ThisUser\data.txt"
    iNumber = Freefile
    Open aFile For Output As #iNumber
    དཔར་བསྐྲུན་འབད#ཨའི་ཨང་ "This is a line of text"
    Close #iNumber
    iNumber = Freefile
    Open aFile For Input As iNumber
    For iCount = 1 To 5
        Line Input #iNumber, sLine
        If sLine <>"" Then
            Rem
        End If
    Next iCount
    Close #iNumber
    Exit Sub
ErrorHandler:
    Reset
    MsgBox "All files will be closed",  0,  "Error"
End Sub