This will only work if all the files are .wav files.
EDITED: to add a delims section
@echo off
del "output file.txt" 2>nul
for /f "delims=" %%a in (listofserialnumbers.txt) do (
for /f "delims=." %%b in ('find "-%%a-" ^< "list of files.txt"') do (
>>"output file.txt" echo %%b.wav
)
)