De-dupe two Excel files

Attached are two Excel spreadsheets, one with about 112,000 names and email addresses and and the second with about 74,000 names and email addresses. I want to receive back one file that has the roughly 38,000 records which are in the first but not the second file. The 112,000 records are from clients and potential clients and the 74,000 are those who have unsubscribed from our newsletter or whose email addresses bounce or are otherwise invalid. What we're trying to do is get a file with just the 38,000 who are to receive our newsletter so we need to eliminate from the larger file those who don't want it or whose email addresses are invalid. ## Deliverables Deliver the roughly 38,000 names and email addresses in a CSV or XLS file so that I can open it in Excel.