WHY

@echo off
:start
setlocal enabledelayedexpansion
for /f %%i in ('type "IP.txt"') do (
    set /a _%%~ni+=1
    if !_%%~ni! equ 3 (
        endlocal
        start "" "c:\test\a.mp3"
        goto :time
    )
)
endlocal
start "" "IP.txt"

:time
...

goto :start
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