IF EXISTS ( 
  SELECT *
  FROM tempdb.dbo.sysobjects 
  WHERE [name]='##StockOnHand'
    AND type='u'
)  
DROP TABLE ##StockOnHand

CREATE TABLE ##StockOnHand (LocationId uniqueidentifier NOT NULL, PluId uniqueidentifier NOT NULL, 
SOH decimal(19,6) NOT NULL, [Date] datetime NOT NULL)

BULK INSERT ##StockOnHand
  FROM 'c:\\temp\\SOH Check\\SmallTest.txt'
  WITH 
  (
    FIRSTROW =7,
    LASTROW =25,
    FIELDTERMINATOR = ','
  )

DELETE
FROM StockOnHand
WHERE EXISTS (
  SELECT * 
  FROM ##StockOnHand sohT 
  WHERE sohT.PluId=StockOnHand.PluId
    AND sohT.LocationId=StockOnHand.LocationId
)

INSERT INTO StockOnHand (LocationId,PluId,SOH,[Date])
  SELECT LocationId,PluId,SOH,[Date]
  FROM ##StockOnHand

DROP TABLE ##StockOnHand

BULK INSERT ##StockOnHand_si
  FROM 'c:\\temp\\SOH Check\\SmallTest.txt'
  WITH 
  (
    FIRSTROW =26,
    LASTROW =43,
    FIELDTERMINATOR = ','
  )