Sub KIRA()
    Dim FSO As FileSystemObject
    Dim TxtObj As TextStream
    Set FSO = CreateObject("Scripting.FileSystemObject")
    Dim TxtPath As String
        TxtPath = "D:\KIRA.txt" 'Thay doi duong dan phu hop voi file Txt cua ban
    Set TxtObj = FSO.OpenTextFile(TxtPath, ForReading)
    '-----------------------------------------------------------
    Dim InsertPnt(0 To 2) As Double
    Dim MyArray  As Variant
    Dim strText As String
    Do While Not (TxtObj.AtEndOfStream)
        StrTemp = TxtObj.ReadLine
        MyArray = Split(StrTemp, Chr(9))
        InsertPnt(0) = CDbl(MyArray(0))
        InsertPnt(1) = CDbl(MyArray(1))
        strText = MyArray(2)
        Call AddText(strText, InsertPnt)
    Loop
    TxtObj.Close
End Sub
Sub AddText(ByVal strText As String, ByVal InsertPnt)
    Dim TextObj As AcadText
    Dim Htext As Double
    Htext = 2.5 'you can change Heigh Text
    Set TextObj = ThisDrawing.ModelSpace.AddText(strText, InsertPnt, Htext)
End Sub