There's no need to have another array here.
Simply :
Dim Filepath As String = "E:\F26Q2V1.txt"
Dim strFileName As String = Filepath
Dim lines() As String
lines = File.ReadAllLines(Filepath)
lines(0) = string.Concat(lines(0), "1234567")
File.WriteAllLines("E:\F26Q2V1c.txt", lines)
Or, if you want another array :
Dim Filepath As String = "E:\F26Q2V1.txt"
Dim strFileName As String = Filepath
Dim lines() As String
lines = File.ReadAllLines(Filepath)
Dim count As Integer = lines.Count
Dim newFile(count) As String = Array.Copy(lines, 0, count)
newFile(0) = string.Concat(newFile(0), "1234567")
File.WriteAllLines("E:\F26Q2V1c.txt", newFile)