how to create and mail 2 csv files from 1 plsql procedure?

Question

I'm able to create 1 CSV file from my plsql code basically i'm using 2 cursors to get data and then populating it to csv. But my Problem is since 1 csv is made or completed the 2nd cursor data also goes to the same csv file I want to put that into another csv.

Part of my code:-

-- mail header
        dbms_output.put_line('here3');
        utl_smtp.open_data(l_mail_conn);
        utl_smtp.write_data(l_mail_conn, 'MIME-version: 1.0' || CRLF || 'From: ' || 'no_reply@ ' || CRLF ||
        'Subject: ' || l_subject || CRLF || 'To: ' || l_recipient || CRLF || 'Content-Type: multipart/mixed; boundary=' || fnd_global.local_chr(34) || l_boundary || fnd_global.local_chr(34)
        || CRLF || 'This is a multi-part message in MIME format.' || CRLF || CRLF || '--' || l_boundary || CRLF || 'Content-Type: text/html; charset=UTF-8' || CRLF || 'Content-Transfer-Encoding: 7bit' || CRLF);

-- body of mail

    utl_smtp.write_data(l_mail_conn, l_stylesheet);
    utl_smtp.write_data(l_mail_conn, 'Please find attached   Report. ' || '<br /><br />Regards,' || CRLF || '<br /> Team');
    utl_smtp.write_data(l_mail_conn, '</body></html>');
    utl_smtp.write_data(l_mail_conn, CRLF || CRLF || CRLF || '--' || l_boundary || CRLF);

---populate data in csv
    utl_smtp.write_data(l_mail_conn, 'Content-Type:application/vnd.ms-excel;  
    name="' ||  ' Report.csv"  
    Content-Transfer-Encoding: base64  
    Content-Disposition: attachment;  
    filename="' || l_instance || ' - ' || ' -  eport.csv"' || CRLF || CRLF);
    utl_smtp.write_data(l_mail_conn, '"Column1"'||CRLF44||'"Column2"'||CRLF44||'"Column3"'||CRLF44||'"Column4"'||CRLF);
    log_message(' Writing data to report ');