<?php
if(isset($_POST['submit'])){
$name = $_FILES["file"]["name"];
$tmp_name = $_FILES['file']['tmp_name'];
$error = $_FILES['file']['error'];
if (isset ($name)) {
    if (!empty($name)) {
    $location = 'C:/inetpub/wwwroot/';
if  (move_uploaded_file($tmp_name, $location.$name)){
     $lines = file ($location.$name);
     foreach ($lines as $name){
$tos = array('$name', '$name','$name');
$from=$_POST ['from'];
$subject=$_POST ['subject'];
$message=$_POST ['message'];
foreach ($tos as $to){
    $ok = mail ($tos, $subject, $message, "From:".$from);
}
if ($ok) {
    echo "Message Send";
} else {
    echo "Error";
}
    }
        echo 'Uploaded';
        }
        } else {
          echo 'please choose a file';
          }
    }
}
?>
<form action="" method="post" enctype="multipart/form-data">
    <input type="file" name="file">
    <br>
    <p>Your Email Address: <input type="text" name="from" size="30"><br /></p>
    <p>Subject: <input type="text" name="subject" size="30"<br /></p>
    <p>Message:<br /></p>
    <p><textarea rows="10" name="message" cols="30"></textarea><br /></p>
    <input type="submit" name="submit" value="send message">
</form>

<input type="text" name="subject" size="30"<br /> should be
<input type="text" name="subject" size="30" /><br />

foreach ($tos as $to){
//change this line
$ok = mail ($tos, $subject, $message, "From:".$from);
//to this
$ok = mail ($to, $subject, $message, "From:".$from);
}