vb.net extract emails in List1 from List2 -- 2

I have 2 txt Lists of emails

#1 List.txt
===========
abc@...com
bcd@...com
efd@...com

#2 List.txt
==========
bcd@....com

i want create new List #3 with all addresses from List #1 without addresses from 2nd List #2

so List #3 will be
============
abc@....com
efd@......com

file size is about 100k lines with emails addresses