[AccessD] TransferText Puzzle

We have text files that we receive from an external source that we 
need to import into our Access XP ADP (with SQL 2000 BE) and then process.

The code we use is as follows:

     strFileName = Dir$(strDirectoryName & "\*.txt")
     If strFileName <> "" Then
         Do
             strFullFileName = strDirectoryName & "\" & strFileName
             DoCmd.RunSQL "TRUNCATE TABLE dbo.ttmpTemporary"
             DoCmd.TransferText acImportDelim, , "dbo.ttmpTemporary", 
strFullFileName, False
             ... Process file
             FileCopy strFullFileName, strDirectoryName & 
"\Processed\" & strFileName
             Kill strFullFileName
             strFileName = Dir$
         Loop Until strFileName = ""
     Else
         MsgBox "There are no files to process."
     End If

dbo.ttmpTemporary is full of varchar(200) fields to accept the values 
from the txt file.

The files loop through fine and load in.  The problem is that when 
the files are TransferTexed, not all the field data appears in the 
table.  For example one file has the following:

HDR,RSSWITCHGNT,GREG,EGLT,03/03/2009,10:34:21,00000001
P,1001132553QT328,MEEN,,9B,Seaview 
Rd,Remuera,Auckland,1050,,,03/03/2009,SM,6,GGRP,,N,

All the first row loads ok.  The second row has blank fields for the 
data "9B,Seaview Rd,Remuera" so that the SQL table has

HDR,RSSWITCHGNT,GREG,EGLT,03/03/2009,10:34:21,00000001
P,1001132553QT328,MEEN,,,,,Auckland,1050,,,03/03/2009,SM,6,GGRP,,N,


To add confusion, if I have a file with more than 1 detail row:

HDR,RSSWITCHGNT,GREG,EGLT,03/03/2009,10:34:21,00000001
P,1001132553QT328,MEEN,,9B,NewFile Rd,Remuera,NewFile 
City,1050,,,03/03/2009,SM,6,GGRP,,N,
P,1001132553QT328,MEEN,,9B,Seaview 
Rd,Remuera,Auckland,1050,,,03/03/2009,SM,6,GGRP,,N,

Then all fields transfer in correctly.  The second file was created 
by copying the first one and inserting a new one.

Has anyone come across this before?  I can send the files off line if 
someone can look at them and see any differences.


Regards

David Emerson
Dalyn Software Ltd
Wellington, New Zealand