Parse lines of a file.

parse.el

(defun get-lines()
  (let* ((mine-file (concat settings-dir "/common/emacs/mike/mine.txt"))
         (cur-line nil)
         (files-to-load (list))
         (my-configs-buf (find-file-noselect mine-file)))

    (with-current-buffer my-configs-buf
      (goto-char (point-min))

      (while (not (eq (point) (point-max)))
        (setq cur-line (thing-at-point 'line t))
        (cond ((string-match "^#" cur-line)
               (setq cur-line nil))
              ((string-match "\n" cur-line)
               (setq cur-line (replace-match "" t nil cur-line)))
              (t (setq cur-line nil)))
        (if (not (null cur-line))
            (setq files-to-load (cons cur-line files-to-load)))  
        (forward-line)))

    ;; reverse, since we cons-ed the list when building it.
    (reverse files-to-load)))

(dolist (file (get-lines))
  (message file))

sample_file_to_parse.txt

# Will be loaded in this order.
mikedll-emacs-defaults.el
osx.el
windows.el
linux.el
mikedll-emacs-extensions.el
mikedll-editing-settings.el
load-languages.el
load-tools.el