Shell script awk command

Hi,
I am tryin to transfer the data from list20.prn file to output.txt but somehow its returnin 0 bytes..null file...

please advise.

echo "Filter out non dialer processed A/R - Start"
     awk 'BEGIN{FS="\",\"";OFS="|"} {$1=$1; print $0}' list20.prn > output.txt
     rm -f out.txt
     cat output.txt | while read LINE
     do
     record=`echo $LINE`
        tenth=`echo $record | cut -f10 -d"|"`
        if [ "$tenth" != "" ]
        then
           echo $LINE >> out.txt
        fi
     done
     awk 'BEGIN{FS="|";OFS="\",\""} {$1=$1; print $0}' out.txt > output.txt
     mv output.txt list20.prn
     echo "Filter out - End"

Thanks
Aman
list20.prn