[ecfisa]

Hola Taburiente.

Si, ahora creo que está más claro , fijate si te sirve de este modo:

Código Delphi [-]
procedure GenerarArchivos(const Ruta: string; const Nombre: string);
const
  SEPARADOR = '     ';
var
  Origen, Destino: TextFile;
  Linea: string;
  TS: TStrings;
begin
  AssignFile(Origen, Ruta + Nombre);
  AssignFile(Destino, Ruta + 'DESTINO.KCL');
  Reset(Origen);
  Rewrite(Destino);
  try
    TS:= TstringList.Create;
    while not Eof(Origen) do
    begin
      Readln(Origen, Linea);
      if Pos('M_COUNT', Linea) <> 0 then
        Writeln(Destino, Linea)
      else if Pos('L_CODE', Linea) <> 0 then
      begin
        TS.Clear;
        TS.Delimiter:= ' ';
        TS.DelimitedText:= Linea;
        Writeln(Destino, TS[3] + SEPARADOR + TS[5]);
      end;
    end
  finally
    TS.Free;
    CloseFile(Origen);
    CloseFile(Destino);
  end;
end;

Resultado de la prueba:
ORIGEN.TXT

#MSG_1 M_COUNT 50_JAZZ_PAGO11M15_12C3DS1_PP001_a00_afp TT14 GD0 BM0 BC0 DB0 EJ0 INS0 DEL0	22/09/2011_17:14:00
#MSG_3 L_CODE 7 193407869 4e7b50cb	22/09/2011_17:14:00
#MSG_5 L_CODE 9 193418949 4e7b50cf	22/09/2011_17:14:00
#MSG_6 L_CODE 8 193409660 4e7b50d2	22/09/2011_17:14:00
#MSG_7 L_CODE 12 193305710 4e7b50d4	22/09/2011_17:14:00
#MSG_9 L_CODE 13 193410268 4e7b50d8	22/09/2011_17:14:00
#MSG_10 L_CODE 14 193409560 4e7b50db	22/09/2011_17:14:00
#MSG_11 L_ERROR 14 DOUBLE 193409560 4e7b50df	22/09/2011_17:14:00
#MSG_12 M_ACT STOP_MACHINE 1 50_JAZZTEL_PAGO11M15_12C3DS1_PP001_a00_afp 4e7b50df	22/09/2011_17:14:00
#MSG_14 L_ERROR 10 BAD_IMAGE 4e7b50e7	22/09/2011_17:14:00
#MSG_15 M_ACT STOP_MACHINE 1 50_JAZZTEL_PAGO11M15_12C3DS1_PP001_a00_afp 4e7b50e7	22/09/2011_17:14:00
#MSG_16 L_ERROR 10 BAD_IMAGE 4e7b50e8	22/09/2011_17:14:00
#MSG_17 M_ACT STOP_MACHINE 1 50_JAZZTEL_PAGO11M15_12C3DS1_PP001_a00_afp 4e7b50e8	22/09/2011_17:14:00
#MSG_19 L_CODE 10 193409476 4e7b50ed	22/09/2011_17:14:00
#MSG_21 M_COUNT 50_JAZZ_PAGO11M15_12C3DS1_PP001_a00_afp TT14 GD7 BM2 BC0 DB1 EJ0 INS0 DEL0	22/09/2011_17:15:00

DESTINO.KCL

#MSG_1 M_COUNT 50_JAZZ_PAGO11M15_12C3DS1_PP001_a00_afp TT14 GD0 BM0 BC0 DB0 EJ0 INS0 DEL0	22/09/2011_17:14:00
193407869     22/09/2011_17:14:00
193418949     22/09/2011_17:14:00
193409660     22/09/2011_17:14:00
193305710     22/09/2011_17:14:00
193410268     22/09/2011_17:14:00
193409560     22/09/2011_17:14:00
193409476     22/09/2011_17:14:00
#MSG_21 M_COUNT 50_JAZZ_PAGO11M15_12C3DS1_PP001_a00_afp TT14 GD7 BM2 BC0 DB1 EJ0 INS0 DEL0	22/09/2011_17:15:00

Saludos.