Help! Paste Multiple SQL output result to exec command

Hi,

I want to write the shell script to change multple file name (the file name is get from DB)

e.g.

 cp db1.txt file1_new.txt
       cp db2.txt file2_new.txt
       cp db3.txt file3_new.txt

I have write the script like this:

VAR=`sqlplus -s $LOGON @<<ENDOFTEXT
  set termout off
  set feedback off
  set pagesize 0
select 'cp '||file_name||' new'||file_name from table;
exit
ENDOFTEXT `
echo $VAR
for p in $VAR
do
  echo "  command=[$p]"
done

the result is
command=cp
command=db1.txt
command=file1_new.txt
......

How can I get the expected result and run it, like this
command=cp db1.txt file1_new.txt
command=cp db2.txt file2_new.txt

Thank you very much!!!