second-to-last.sh

#!/usr/bin/env /bin/bash

pth="${HOME}/path/to/files"
fls=( $( ls "${pth}" ) )

for fl in ${fls[@]} ; do
  tf="${pth}/${fl}"
  if [[ -f "${tf}" ]]; then
    printf "FILE: %s \n" "${fl}"
    tail -n 2 "${tf}" |head -n 1
  fi
done