Would be great to allow folder creation in a future release. I did some sampling this morning and after I sampled 32 sounds I had to go to Mass storage mode and then create the folder after the fact. Im afraid that once I exit mass storage mode, the s2400 will not like that Ive renamed and moved the files around while it was sleeping… 
F2 in the file browser creates a folder.
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Thanks Mickey. I really need to go back and rtfm I see. sorry about that.