shell error(UNIX)

#!/bin/ksh


# set umask to allow output files to be overwritten by other users

umask 000

export INBOUND_DIR=/home/ABC/IN
export ARCHIVE_DIR=/home/ABC/Archive
export LOG_DIR=/home/ABC/log
export SCRIPT_DIR=/proc/bin
date_str=$(date "+%Y%m%d%H%M%S")
cd $INBOUND_DIR
find . -type f -name "* *.csv" | while read f; do mv "$f" "$(echo "$f"|sed 's/ /_/g')";done
ls -ltr | grep -v ^d | awk '{print $9}' | while read f; do
VAR1=`echo $f`
$ORACLE_HOME/bin/sqlplus -s $MMUSER/$PASSWORD <<EOF
insert into ls_file_process_ind values('$VAR1','N',sysdate,sysdate);
delete ls_file_process_ind where FILE_NAME is NULL;
commit;
if [ -f ABC_*.csv ]
then
for data_file in $(ls -rt ABC_*.csv 2>/dev/null) ;
do
  DATA_FILE="$INBOUND_DIR/$data_file"
  BAD_FILE="$LOG_DIR/$data_file.bad"
  PAR_FILE="$INBOUND_DIR/lm_con_tsf_par.par"
  FILE_NAME="$data_file"
  LOG_FILE="$LOG_DIR/$data_file.log"

  cd $SCRIPT_DIR
  #----------------------------------------------------------------------------
  #  Load Record information.
  #----------------------------------------------------------------------------
  sqlldr $UP data=$DATA_FILE control=ls_con_tsf_ctl.ctl bad=$BAD_FILE log=$LOG_FILE errors=9999 > /dev/null

  retcode=`echo $?`
  case "$retcode" in
  0) echo "SQL*Loader execution successful" ;;
  1) echo "SQL*Loader execution exited with EX_FAIL, see logfile" ;;
  2) echo "SQL*Loader execution encountered a fatal error" ;;
  *) echo "unknown return code";;
  esac
  #----------------------------------------------------------------------------
  #  Move download data file to backup directory.
  #----------------------------------------------------------------------------
  cd $INBOUND_DIR
  mv $FILE_NAME $ARCHIVE_DIR/$FILE_NAME
 ls -ltr | grep -v ^d | awk '{print $9}' | while read f; do
 VAR1=`echo $f`
 $ORACLE_HOME/bin/sqlplus -s $MMUSER/$PASSWORD <<EOF
 update ls_file_process_ind set PROCESS_IND='Y',last_update_datetime=sysdate where FILE_NAME='$VAR1';
 commit;
 done
 else
 echo "NO files found or file name is in wrong format"
 fi


ERROR:  0403-057 Syntax error at line 28 : `<' is not matched.

Please help

Thanks in advance