FSO Path Not Found Issue

I am trying to create a folder if it does not exist but I am getting a "Path Not Found" issue in the process.  Here is my code:

    sPath = "c:\h51_software\CCMeet\meets\" & Year(dMeetDate) & "\" & sMeetName & "\rfid"
    If fs.FolderExists(sPath) = False Then
        Set fldr = fs.CreateFolder(sPath)
        Set fldr = Nothing
        
        ts = fs.CreateTextFile(sPath & "\192.168.1.106.txt")
    End If

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Any help would be much appreciated.