Reading from the file is not dependent on the index in your list box. So, to skip one row, you have to do an input from #1 and then DON'T WRITE to #2. So, after line 8, put in an Input #1, then start your next loop on line 9 like you have now. Should look like this:
Private Sub CmdDelete_Click()
Open App.Path & "\Logon.Password Info.txt" For Input As #1
Open App.Path & "\Logon.Password Temp.txt" For Output As #2
For i = 0 To LstUsr.ListIndex - 1
Input #1, Username, Password, AccountType
Write #2, Username, Password, AccountType
Next i
Input #1, Username, Password, AccountType ' <---- Here's the new line
For i = LstUsr.ListIndex + 1 To LstUsr.ListCount
Input #1, Username, Password, AccountType
Write #2, Username, Password, AccountType
Next i
Close #2
Close #1
'Kill App.Path & "\Logon.Password Info.txt"
'Name App.Path & "\Logon.Password Temp.txt" As App.Path & "\Logon.Password Info.txt"
End Sub You were very close, though!