Option Explicit

Private Sub Command1_Click()
Dim i As Long
Dim Palabra As String
i = FreeFile
Open "c:\a.txt" For Input As i
Line Input #i, Palabra
MsgBox Palabra
Close #i
End Sub

Private Sub Command2_Click()
BorrarLinea "c:\a.txt", 0
End Sub

Private Sub BorrarLinea(ByVal Archivo As String, ByVal Linea As Long)
Dim Buffer() As String, i As Long
Open Archivo For Input As #1
Buffer() = Split(Input(LOF(1), 1), vbCrLf)
Close #1
Open Archivo For Output As #1
For i = 0 To UBound(Buffer)
If Not i = Linea Then Print #1, Buffer(i)
Next
Close #1
End Sub