I know this topic has been talked about before but I thought maybe someone might be interested in how I sharpen files. I have been doing this for at least 40 years.
I use a piece of plastic pipe about 2" inside diameter and 12" tall with a cap glued on one end for the acid container. I fill it to about 2" from the top with 7% to 10% nitric acid.
First I clean the files of any material that might resist the acid with solvent and then hot soapy water. Then I immerse the files in the acid for about 1 to 1 1/2 hours. If the acid is warm it works a lot faster. Even if you don't notice any reaction the acid is still eating the steel so don't be fooled by the apparent inactivity. After this I take the files out a rinse them in hot water. Then I bead blast them with the finest glass beads just until they look like clean steel or a new file.
Always use rubber gloves when working with acid and use eye protection. It will burn holes in your clothes if you get it on them but at 10% it is not very reactive on your flesh at least not very fast. If you get it on your hands you have time to wash it off before it does any great damage. Do not get it in your eyes.
When sharpened a good American made file works better than new in my opinion. Don't waste your time doing Chinese files. This can save you a lot of money at the price of today’s files.
http://www.sciencecompany.com/Nitric-Acid-Concentrated-500mL-P6387.aspx I learned this years ago, The process was in an old blacksmith book published about 1890.