C:\PsTools>handle /?

Handle v3. 2 
Copyright (C)  1997 - 2006  Mark Russinovich
Sysinternals - www.sysinternals.com

usage: handle [[-a] [-u] | [-c <handle> [-y]] | [-s]] [-p <process>|<pid>] [name
]
  -a      Dump all handle information.
  -c      Closes the specified handle (interpreted as a hexadecimal number).
          You must specify the process by its PID.
          WARNING: Closing handles can cause application or system instability.
  -y      Don't prompt for close handle confirmation.
  -s      Print count of each type of handle open.
  -u      Show the owning user name when searching for handles.
  -p      Dump handles belonging to process (partial name accepted).
  name    Search for handles to objects with <name> (fragment accepted).

No arguments will dump all file references.

C:\PsTools>handle export.xls

Handle v3. 2 
Copyright (C)  1997 - 2006  Mark Russinovich
Sysinternals - www.sysinternals.com

EXCEL.EXE          pid:  3560      370 : E:\_DOCS\export.xls

C:\PsTools>handle -c  370  -p  3560  -y

Handle v3. 2 
Copyright (C)  1997 - 2006  Mark Russinovich
Sysinternals - www.sysinternals.com

   370 : File  (RW-)   E:\_DOCS\export.xls

Handle closed.