Resident Evil 7 has a total of 32 files to collect. There are no rewards for collecting every file, although they contain story-relevant information and are related to the "The Devil is in the details" trophy/achievement.
Below is where you can find all 32 files.
Email From Mia
Available at any time through the map menu.
List of Names (Front) and List of Names (Back)
Guest House B1: Located inside Guest House B1 in the room where you free Mia.
Incinerator Room Memo
Main House B1: Located in a sink inside the Incinerator room.
Home Improvement Store Receipt
Main House 1F: Located in the Northeast corner of the Dining Area
Newspaper Article - Missing People
Main House 1F: Located in the center of the Living Room.
Newspaper Article - Over 20 Missing
Main House 1F: Located on the East side of the Main Hall.
Travis' Memo (Front) and Travis' Memo (Back)
Main House 1F: Located inside the safe room Northeast of the Main Hall.
Jack's Journal
Main House 2F: Located on the West side of the Recreation Room.
Jack's Memo
Main House 2F: Located in the center of the Recreation Room.
Memo About Relief
Main House 2F: Located in the Northwest corner of Grandma's Room.
Doctor's Letter
Main House 2F: Located in the Southwest corner of Grandma's Room.
Lucas' Journal
Main House 2F: Located on the East side of the Kid's Room.
Torn Page From Journal
Main House 2F: Located on the West side of the Kid's Room.
Clock Memo
Main House 2F: Located on the East side of the Master Bedroom.
Zoe's Investigation Notes
Yard: Located in the save room (Zoe's Trailer).
Memo on Deputy's Head
Yard: Located in the save room (Zoe's Trailer).
Marguerite's Warning
Old House 1F: Located in the Western Room accessed with a Crow Key.
Serum Documentation
Old House 2F: Located in the Altar Room.
Marguerite's Notebook
Old House 2F: Located on the North end of the Altar Room.
Memo On Burnt Corpse
Testing Area 2F: Acquired as part of story.
Jim's Letter
Wrecked Ship 1F: Located on a bunk bed in the Eastern-most room.
Giovanni's Will
Wrecked Ship 1F: Located in the room just South of the bunk beds where you found the E-Necrotoxin document.
Orders
Wrecked Ship 2F: Located in the same room as the VHS tape sequence.
Mechanic's Memo
Wrecked Ship 2F: Located in the room just East of the Lounge.
Tattered Secret Document
Wrecked Ship 3F: Located on the far East side of the room just East of the save room.
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