Macro to compare two flat files and copy missing value to new flat file

File 1 have 15 customer details. File 2 will have 25 customer details including the details of file 1 customers. I need a macro to copy the customer details to flat file that are not in file 1 (i.e) extra customer details in File 2 that are not in file 1 should be copied to new flat file.

I'm not able to attach sample file upload in google drive.

https://drive.google.com/open?id=0B8...W1TcUE5bjBVSk0

https://drive.google.com/file/d/0B84...ew?usp=sharing