How to convert a path string to IResource?

@LAKSHMI_NARAYANA_PEMMASAN
I tried and got the following error:

[Compiler error(s) encountered processing expression "{"D:\TEST.txt"}".
(2) : error BC36754: ‘String()’ cannot be converted to IEnumerable(Of
IResource) because ‘String’ is not derived from 'IResource’ as required for the 'Out'
 generic parameter 'T' in 'Interface IEnumerable(Of Out T)'.