Placing the statement Imports System.IO near the top of the Code Editor (before the Class frmName statement) simplifies file handling by eliminating the need to use the words StreamReader, StreamWriter, and File in your code.

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Placing `Imports System.IO` at the top of the code simplifies file handling by allowing you to use classes like `StreamReader`, `StreamWriter`, and `File` without fully qualifying their names (i.e., without prefixing them with `System.IO.`), but it does not eliminate the need to use these words in your code.

Placing the Statement Imports System