passing arguments to sql script

Hi Gurus,
i have one requirement in unix script, i have a file called abc.txt in that few lines are there with the empid, i need to read each line and pass to .sql script.

ex:

abc.txt
2345
2346
1243
1234

i need to pass these arguments to .sql script rom unix
ex:

select * from emp_table where emp_id in(2345,2346,1243,1234);

, could you please guide me how can i do.

Will this work?

xx=$(tr '\n' ',' < abc.txt | sed 's/,$//')
echo 'select * from emp_table where emp_id in('$xx')'

otherwise

set $(cat abc.txt) 
xx=$(echo $@ | tr ' ' ',')       # there is a space in ' '
echo 'select * from emp_table where emp_id in('$xx')'