create a new file

hi
i am using the followning code to create a new file in given folder

PATH="/home/sat/kat"
ls $FILESPATH | while read filename
do
touch $PATH$filename
.........
done

but it is not working ,please help

thanks
Satya

Something like this:

PATH="/home/sat/kat"
ls "$FILESPATH" | while read filename
do
touch "$PATH$"/"$filename"
.........
done

Regards