UTL_FILE_DIR = E:\Digital_Data\TEST
DECLARE
   v_file UTL_FILE.FILE_TYPE;
   i      NUMBER;
BEGIN
   --UTL_FILE_DIR = E:\Digital_Data\TEST
   v_file := UTL_FILE.FOPEN('E:\DIGITAL_DATA\TEST','test.txt', 'w');
   UTL_FILE.PUT_LINE(v_file,'            Überschrift');
   UTL_FILE.NEW_LINE (v_file);
   For i IN 1..10 LOOP
   --UTL_FILE.PUT_LINE(v_file,'Erste Zeile');    
   --....
         UTL_FILE.PUT_LINE(v_file,TO_CHAR(i) || '-te Zeile');
   END LOOP;
   UTL_FILE.FCLOSE(v_file);
END;